https://www.taxtmi.com/caselaws?id=241851 For assessment year 2008-09, disallowance under section 40(a)(ia) was not attracted where tax deducted at source in the last month of the previous year was deposited on or before the due date prescribed under section 139(1). The assessee had deducted TDS on 31 March 2008 and paid it on 10 April 2008, which fell within the statutory time allowed for that situation. On those facts, the deletion of the addition was sustained. en-us Fri, 26 Apr 2013 00:00:00 +0530 Thu, 02 Jan 2014 08:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241851 For assessment year 2008-09, disallowance under section 40(a)(ia) was not attracted where tax deducted at source in the last month of the previous year was deposited on or before the due date prescribed under section 139(1). The assessee had deducted TDS on 31 March 2008 and paid it on 10 April 2008, which fell within the statutory time allowed for that situation. On those facts, the deletion of the addition was sustained. Case-Laws Income Tax Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241851