https://www.taxtmi.com/caselaws?id=185735 The Tribunal allowed the appeal, directing the Assessing Officer to allow the claim of expenditure of Rs. 16,70,760/-, as the provisions of section 40(a)(ia) were found not applicable to the amount paid to subcontractors during the year. The Tribunal referenced precedents and the amendment to section 40(a)(ia) by the Finance Act, 2010, emphasizing that once tax was deducted and deposited before the due date of filing return of income, there was no basis for disallowing the expenditure. en-us Tue, 15 May 2012 00:00:00 +0530 Wed, 24 Aug 2016 18:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185735 The Tribunal allowed the appeal, directing the Assessing Officer to allow the claim of expenditure of Rs. 16,70,760/-, as the provisions of section 40(a)(ia) were found not applicable to the amount paid to subcontractors during the year. The Tribunal referenced precedents and the amendment to section 40(a)(ia) by the Finance Act, 2010, emphasizing that once tax was deducted and deposited before the due date of filing return of income, there was no basis for disallowing the expenditure. Case-Laws Income Tax Tue, 15 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185735