https://www.taxtmi.com/caselaws?id=219646 The Tribunal allowed the assessee's appeal, emphasizing the applicability of Section 40(a)(ia) of the IT Act, 1961. Following the precedent set by the Calcutta High Court in CIT v. Virgin Creations, the Tribunal held that since the assessee had deducted and paid the TDS before the due date of filing the return, the disallowance under Section 40(a)(ia) was unwarranted. The issue of the legality of the order under Section 154 was not extensively discussed as the Tribunal decided the matter on its merits in favor of the assessee. en-us Wed, 04 Jul 2012 00:00:00 +0530 Tue, 18 Dec 2012 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219646 The Tribunal allowed the assessee's appeal, emphasizing the applicability of Section 40(a)(ia) of the IT Act, 1961. Following the precedent set by the Calcutta High Court in CIT v. Virgin Creations, the Tribunal held that since the assessee had deducted and paid the TDS before the due date of filing the return, the disallowance under Section 40(a)(ia) was unwarranted. The issue of the legality of the order under Section 154 was not extensively discussed as the Tribunal decided the matter on its merits in favor of the assessee. Case-Laws Income Tax Wed, 04 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219646