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2022 (7) TMI 219 - ITAT KOLKATADisallowance u/s 40(a)(ia) - amount of TDS not paid to govt. - HELD THAT:- As per assessee that the amount has been added back in the subsequent year and further the explanation given that the amount was not paid during the year but only a book entry was made, however, since there was a dispute, hence, the TDS was not deducted and subsequently, the entry was reversed. It has been claimed that the TDS was duly deducted on the remaining amount of Rs.50,000/- and the same was duly paid to the Government account. We are of the view that the facts need to be verified by the Assessing Officer - the contention of the assessee is found correct then no disallowance to be made by the Assessing Officer on this issue. Computation of amount of tax refund - As per the assessee, the self-assessment tax was paid at Rs.24,41,680/- as against Rs.18,68,745/- calculated by the Assessing Officer. This issue is also restored to the file of the Assessing Officer for verification of the fact and to issue refund to the assessee if found so due as per the contention of the assessee.
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