https://www.taxtmi.com/caselaws?id=238019 The High Court upheld the decisions of the lower authorities regarding the allowability of deduction for Tax Deducted at Source (TDS) deposited before filing the return. The Court emphasized the importance of complying with the provisions of the Income Tax Act, specifically noting that the retrospective amendment in Section 40(a)(ia) allowed for the deduction if TDS was deposited before filing the return under Section 139(1) of the Act. The Court found no substantial question of law in the findings of fact by the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal, leading to the dismissal of the appeal by the Revenue. en-us Wed, 04 Sep 2013 00:00:00 +0530 Mon, 14 Oct 2013 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238019 The High Court upheld the decisions of the lower authorities regarding the allowability of deduction for Tax Deducted at Source (TDS) deposited before filing the return. The Court emphasized the importance of complying with the provisions of the Income Tax Act, specifically noting that the retrospective amendment in Section 40(a)(ia) allowed for the deduction if TDS was deposited before filing the return under Section 139(1) of the Act. The Court found no substantial question of law in the findings of fact by the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal, leading to the dismissal of the appeal by the Revenue. Case-Laws Income Tax Wed, 04 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238019