https://www.taxtmi.com/caselaws?id=267832 An appellate authority may entertain an additional deduction claim raised in revised computation even after the time for filing a revised return has expired; the matter was therefore remanded to the Assessing Officer for fresh consideration after hearing the assessee. Disallowance under section 40(a)(ia) was not attracted where tax was deducted and paid before the due date for filing the return, because the statutory condition for disallowance was not satisfied; the addition was deleted. The assessee obtained partial relief. en-us Tue, 13 Oct 2015 00:00:00 +0530 Mon, 16 Nov 2015 01:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267832 An appellate authority may entertain an additional deduction claim raised in revised computation even after the time for filing a revised return has expired; the matter was therefore remanded to the Assessing Officer for fresh consideration after hearing the assessee. Disallowance under section 40(a)(ia) was not attracted where tax was deducted and paid before the due date for filing the return, because the statutory condition for disallowance was not satisfied; the addition was deleted. The assessee obtained partial relief. Case-Laws Income Tax Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267832