TMI Blog2013 (2) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... de on account of transportation expenses u/s 40(a)(ia) of the Act. The Assessing Officer while making addition of ₹ 31,75,516/- on account of transportation expenses u/s 40(a)(ia) has observed as under:- (c) It is observed by A.O. that assessee had made payment to various sub contractors on different dates up to 29/02/08 and deducted tax a source but same has not been deposited in the Government s Account within the prescribed time u/s 220(1) of the Act for the following payments/credits- Sr. No. Name of the party Amount paid/credi ted Date of payment/cre dited Dt. of tax deduction Amt. of TDS Dt. of Deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be disallowed u/s. 40(a)(ia) of the Act and added to the income of the assessee. (e) The appellant vide submission dated 16.11.2010 contended that- TDS contract/sub-contract payment made on 31/05/2008 because of during the month we have not received any payment from party bank limit sanction tonally utilized, march routine expenses like salary, site preparation, diesel expenses, machinery repairing was huge and without that business disturbed. Moreover bill for the month of March raised payment received in the month of May ending and in the June. Even though we have paid Unpaid TDS of ₹ 45,378/- +Interest ₹ 1267=Rs. 46,645 dtd. 31/05/2008 (f) The above reply of the assessee is being considered by A.O. but not accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sited before due date of filing of return of income u/s 139(1) of the Act it does not invite the provision of section 40(a)(ia) of the Act. In the case of appellant, the A.O. also agreed that such deducted TDS was paid/deposited by appellant before filing of return of income hence A.O. is directed to allow such expenditure and delete the addition so made u/s. 40(a)(ia) of the Act. The appellant gets relief accordingly. 4. Since Ld. CIT(A) has given relief to the assessee by placing reliance on the decision of Culcutta High Court and the decision of this Bench of the Tribunal, we feel no need to interfere with the order passed by him and the same is hereby upheld. 5. In the result, Revenue s appeal is dismissed. Order pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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