https://www.taxtmi.com/caselaws?id=178675 Inordinate delay in filing the appeal against the revisionary order was not condoned because the explanation of pursuing an alternate remedy lacked supporting material and no sufficient cause was shown, so the appeal on limitation failed. On the disallowance under section 40(a)(ia), the relaxation introduced by the Finance Act, 2010 was treated as applicable to earlier years only where tax was actually deducted under Chapter XVII-B and paid by the due date under section 139(1). As the record did not clearly establish TDS compliance, the matter was remanded to the Assessing Officer for verification of the books and TDS certificates. en-us Thu, 24 Jan 2013 00:00:00 +0530 Wed, 07 Jun 2017 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178675 Inordinate delay in filing the appeal against the revisionary order was not condoned because the explanation of pursuing an alternate remedy lacked supporting material and no sufficient cause was shown, so the appeal on limitation failed. On the disallowance under section 40(a)(ia), the relaxation introduced by the Finance Act, 2010 was treated as applicable to earlier years only where tax was actually deducted under Chapter XVII-B and paid by the due date under section 139(1). As the record did not clearly establish TDS compliance, the matter was remanded to the Assessing Officer for verification of the books and TDS certificates. Case-Laws Income Tax Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178675