https://www.taxtmi.com/caselaws?id=217333 The Tribunal allowed the appeal, directing the deletion of additions made due to non-payment of TDS within the specified time and unexplained expenses. The Tribunal clarified that the TDS payment must be made before the due date of filing the return, not necessarily by the end of the financial year, and accepted the evidence provided by the assessee to support the business expenses, leading to the removal of the disputed amounts from the income calculation. en-us Fri, 13 Jul 2012 00:00:00 +0530 Sat, 15 Sep 2012 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217333 The Tribunal allowed the appeal, directing the deletion of additions made due to non-payment of TDS within the specified time and unexplained expenses. The Tribunal clarified that the TDS payment must be made before the due date of filing the return, not necessarily by the end of the financial year, and accepted the evidence provided by the assessee to support the business expenses, leading to the removal of the disputed amounts from the income calculation. Case-Laws Income Tax Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217333