https://www.taxtmi.com/caselaws?id=243115 The Tribunal dismissed the department's appeal, affirming the CIT(A)'s decision to delete the disallowance of truck hire expenses under section 40(a)(ia) of the Income Tax Act. The Tribunal held that if the TDS was paid before the due date of filing the return, additions under section 40(a)(ia) were not justified. This case emphasizes the significance of timely TDS deposits and the retrospective application of amended provisions for deductions on expenses. en-us Mon, 05 Aug 2013 00:00:00 +0530 Sat, 25 Jan 2014 18:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243115 The Tribunal dismissed the department's appeal, affirming the CIT(A)'s decision to delete the disallowance of truck hire expenses under section 40(a)(ia) of the Income Tax Act. The Tribunal held that if the TDS was paid before the due date of filing the return, additions under section 40(a)(ia) were not justified. This case emphasizes the significance of timely TDS deposits and the retrospective application of amended provisions for deductions on expenses. Case-Laws Income Tax Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243115