https://www.taxtmi.com/caselaws?id=222148 The Revenue's appeal against the CIT(A) order, filed late by 4 days, was admitted by the tribunal due to valid reasons for the delay. The tribunal confirmed the deletion of disallowance for short deduction under section 40(a)(ia) amounting to Rs. 45,530,517. For the remaining amount of Rs. 5,071,483, the tribunal directed the AO to verify if TDS was deposited before the due date of filing the return, with instructions for appropriate additions if necessary. The tribunal emphasized the retrospective application of amended provisions and partially allowed the Revenue's appeal for statistical purposes. en-us Fri, 15 Feb 2013 00:00:00 +0530 Tue, 16 Apr 2013 17:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222148 The Revenue's appeal against the CIT(A) order, filed late by 4 days, was admitted by the tribunal due to valid reasons for the delay. The tribunal confirmed the deletion of disallowance for short deduction under section 40(a)(ia) amounting to Rs. 45,530,517. For the remaining amount of Rs. 5,071,483, the tribunal directed the AO to verify if TDS was deposited before the due date of filing the return, with instructions for appropriate additions if necessary. The tribunal emphasized the retrospective application of amended provisions and partially allowed the Revenue's appeal for statistical purposes. Case-Laws Income Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222148