https://www.taxtmi.com/caselaws?id=177227 The Revenue's appeal against the order of the ld.CIT(A)-XIV, Ahmedabad, challenging the deletion of the disallowance of &8377;54,66,397/- under section 40(a)(ia) of the Act for A.Y. 2009-10 was dismissed. The issue revolved around the timing of TDS deposit before the return filing due date. The appellate authority relied on precedents from the Hon'ble Calcutta High Court and Hon'ble Gujarat High Court, concluding that no disallowance should occur if TDS is deposited before the due date. Consequently, the Revenue's appeal was rejected based on these established interpretations. en-us Fri, 08 Feb 2013 00:00:00 +0530 Tue, 05 Jan 2016 17:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177227 The Revenue's appeal against the order of the ld.CIT(A)-XIV, Ahmedabad, challenging the deletion of the disallowance of &8377;54,66,397/- under section 40(a)(ia) of the Act for A.Y. 2009-10 was dismissed. The issue revolved around the timing of TDS deposit before the return filing due date. The appellate authority relied on precedents from the Hon'ble Calcutta High Court and Hon'ble Gujarat High Court, concluding that no disallowance should occur if TDS is deposited before the due date. Consequently, the Revenue's appeal was rejected based on these established interpretations. Case-Laws Income Tax Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177227