https://www.taxtmi.com/caselaws?id=179303 The Tribunal upheld the Ld. CIT(A)'s decision to delete an addition of transportation expenses under section 40(a)(ia) of the Act. The Tribunal ruled that timely payment of TDS before the due date of filing the return of income exempts the assessee from section 40(a)(ia) provisions. Citing relevant judgments, the Tribunal dismissed the Revenue's appeal and affirmed the Ld. CIT(A)'s order, directing the Assessing Officer to allow the expenditure and delete the addition. en-us Thu, 28 Feb 2013 00:00:00 +0530 Thu, 25 Feb 2016 17:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179303 The Tribunal upheld the Ld. CIT(A)'s decision to delete an addition of transportation expenses under section 40(a)(ia) of the Act. The Tribunal ruled that timely payment of TDS before the due date of filing the return of income exempts the assessee from section 40(a)(ia) provisions. Citing relevant judgments, the Tribunal dismissed the Revenue's appeal and affirmed the Ld. CIT(A)'s order, directing the Assessing Officer to allow the expenditure and delete the addition. Case-Laws Income Tax Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179303