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2021 (8) TMI 817 - AT - Income TaxAddition u/s 40(a)(ia) - TDS amount paid before the due date or not? - HELD THAT:- CIT(A) is admitting that TDS has been deducted by the concerned party while crediting the account of the assessee and deposited into government account as per 26AS of the assessee. The assessee has made TDS payment before the due date of filing of the return under Section 139(1). The decision of the Hon’ble Delhi High Court in case of Rajnder Kumar [2013 (7) TMI 454 - DELHI HIGH COURT] and the decision of the Tribunal [2020 (2) TMI 457 - ITAT DELHI] relied by the Ld. AR are applicable in the present case as the assessee has paid the TDS amount before the due date i.e. before the date on which return of Income u/s 139(1) of the Act has to be filed. Thus, Section 40(a)(ia) will not be applicable in the present case. Therefore, Ground Nos. 4, 7(c) and (d) are allowed. Disallowance of expenses to the extent of 1/10th - AR submitted that all the staff welfare, convenience expenses, general expenses as well as telephone expenses are either below ₹ 20,000 or ₹ 40,000/- and, therefore, some payments were made in cash or through vouchers.- HELD THAT:- It is pertinent to note that the Assessing Officer has simply rejected all these expenses stating in the Assessment order that the assessee could not produce proper vouchers. But from the perusal of the records which was before the Assessing Officer, it can be seen that the assessee has given all the vouchers and the relevant details of these expenses which was not at all taken into consideration by the Assessing Officer. Thus, merely on assumption basis the Assessing Officer disallowed 1/10th of these expenses which are not just and proper.
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