https://www.taxtmi.com/caselaws?id=213973 Where tax was deducted at source in the last month of the previous year and remitted before the due date for filing the return under section 139(1), the corresponding expenditure was not disallowable under section 40(a)(ia). The Tribunal followed the amended provision and the view of a non-jurisdictional High Court, holding that in the absence of any contrary binding authority, that precedent had to be applied. The addition was therefore deleted and the assessee obtained relief. en-us Thu, 10 May 2012 00:00:00 +0530 Wed, 13 Jun 2012 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213973 Where tax was deducted at source in the last month of the previous year and remitted before the due date for filing the return under section 139(1), the corresponding expenditure was not disallowable under section 40(a)(ia). The Tribunal followed the amended provision and the view of a non-jurisdictional High Court, holding that in the absence of any contrary binding authority, that precedent had to be applied. The addition was therefore deleted and the assessee obtained relief. Case-Laws Income Tax Thu, 10 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213973