2015 (4) TMI 84

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..... ive and therefore, all such payments of TDS made before due date of filing of the return would be outside the purview of applicability of sec.40(a)(ia). Even though, the Tribunal, Mumbai Special Bench in the case of Bharti Shipyard Ltd. v. DCIT (2011 (9) TMI 258 - ITAT MUMBAI ) had held against the assessee on this issue, the decision of the Hon’ble Calcutta High Court is in favour of the assessee .....

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..... ommissioner of Income-tax (Appeals)-XII at Chennai dated 8.11.2011 and arise out of the assessment completed under sec.143(3) of the Income-tax Act, 1961. 2. There is a delay of three days in filing the appeal by the Revenue. Further, there is a delay of two days in filing the cross objection by the assessee. On going through the petitions filed by both sides, we find that the delay caused is t .....

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..... KOL-IT has held that the relevant amendment brought into the statute is retrospective and therefore, all such payments of TDS made before due date of filing of the return would be outside the purview of applicability of sec.40(a)(ia). Even though, the Tribunal, Mumbai Special Bench in the case of Bharti Shipyard Ltd. v. DCIT (132 ITD 53) had held against the assessee on this issue, the decision of .....

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