TDS deposited before the filling of return cannot be disallowed under sec 40(a)(ia)
Last updated: 02 June 2012
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
We find that the only grievance of the Revenue is that the amendment brought in the Income Tax Act u/s. 40(a(ia) was only effective from 1.4.2010 and not retrospective in nature
Citation :
Income Tax Officer, Ward 38(2), Room No. 234A, 2nd floor, CR Bldg., IP Estate, New Delhi (Appellant) Vs. Sh. Naresh Kumar Through Legal Heir Sh. Naveen Kumar, 9307, Gaushala Marg, Kishan Ganj Delhi – 110 006 (PAN/GIR NO.:AALPK0199D) (Respondent)
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CS Bijoy
Published in Income Tax
Views : 4334
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