https://www.taxtmi.com/caselaws?id=247076 The appeal involved confirmation of additions under section 40(a)(ia) of the Income Tax Act totaling Rs.24,71,176 due to delayed TDS payment by an assessee-firm engaged in civil construction. The CIT(A) upheld the Assessing Officer's decision, emphasizing timely TDS deposit requirements. Additionally, the appeal addressed non-deduction of TDS in relation to specific parties totaling Rs.4,69,269, with the Tribunal directing the CIT(A) to reconsider the issue comprehensively, considering both factual and legal aspects. Consequently, the assessee's appeal was allowed for statistical purposes only, highlighting the need for a well-reasoned decision encompassing all relevant factors. en-us Thu, 17 Apr 2014 00:00:00 +0530 Thu, 01 May 2014 08:13:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247076 The appeal involved confirmation of additions under section 40(a)(ia) of the Income Tax Act totaling Rs.24,71,176 due to delayed TDS payment by an assessee-firm engaged in civil construction. The CIT(A) upheld the Assessing Officer's decision, emphasizing timely TDS deposit requirements. Additionally, the appeal addressed non-deduction of TDS in relation to specific parties totaling Rs.4,69,269, with the Tribunal directing the CIT(A) to reconsider the issue comprehensively, considering both factual and legal aspects. Consequently, the assessee's appeal was allowed for statistical purposes only, highlighting the need for a well-reasoned decision encompassing all relevant factors. Case-Laws Income Tax Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247076