https://www.taxtmi.com/caselaws?id=220643 The High Court upheld the tribunal's decision in a tax appeal case regarding the disallowance under section 40(a)(ia) of the Income Tax Act. The Court found that the assessee had complied with the legal requirements by deducting the necessary TDS amounts before the end of the financial year and depositing them with the Government before the return filing date. The Court affirmed that the assessee had not breached the provisions of section 40(a)(ia) and emphasized the importance of adhering to statutory requirements for TDS deductions and deposits. en-us Mon, 18 Jul 2011 00:00:00 +0530 Mon, 07 Apr 2014 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220643 The High Court upheld the tribunal's decision in a tax appeal case regarding the disallowance under section 40(a)(ia) of the Income Tax Act. The Court found that the assessee had complied with the legal requirements by deducting the necessary TDS amounts before the end of the financial year and depositing them with the Government before the return filing date. The Court affirmed that the assessee had not breached the provisions of section 40(a)(ia) and emphasized the importance of adhering to statutory requirements for TDS deductions and deposits. Case-Laws Income Tax Mon, 18 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220643