Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Deduction of expenditure representing TDS amount as deducted but not deposited following the Cash Basis of accounting - The amount of tax deducted at source is always considered as the sum paid by the assessee on behalf of the recipient of the income. - Therefore, it cannot be said that the above sum has not been paid by the assessee even while following the cash system of accounting. - deduction of expenditure allowed - AT
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