can any reply the latest judgments on section 40(a) (ia) regarding tds provisional entry not passed and subsequently paid in next financial year and form 26q electronically filed and credited to central govt of india a/c. pls qoute some important judgmenets on the issue
Mr.Telugu Satyanarayana
Section 40(a)(ia) has been amended by Finnce Act, 2010. The amendments are effective from 1-4-2010. Please go through the amendments.
Best Wishes
Sathikonda
Mr.Telugu Satyananarayana
The Ahemadabad Tribunal has decided a Case Rambhai Kanubhai Vs. ITO which is very much help to you because the Tribunal has decided the case in favour of the assessee. I am herewith attaching the said case law. Please go through the same.
Best Wishes
Sathikonda
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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