https://www.taxtmi.com/caselaws?id=186234 The appellant, a transport contractor, successfully appealed against the addition of Rs. 35,75,695 by way of disallowance under section 40(a)(ia) of the Income-tax Act, 1961. The Assessing Officer had disallowed a portion of transport charges due to tax deduction issues, but the appellant argued that the tax deduction at source was made before the due date of filing the return, thus not making them a defaulter under section 40(a)(ia). The ITAT, Cuttack Bench decision supported the appellant's claim, leading to the deletion of the disallowance. en-us Tue, 25 Jan 2011 00:00:00 +0530 Sat, 10 Sep 2016 13:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186234 The appellant, a transport contractor, successfully appealed against the addition of Rs. 35,75,695 by way of disallowance under section 40(a)(ia) of the Income-tax Act, 1961. The Assessing Officer had disallowed a portion of transport charges due to tax deduction issues, but the appellant argued that the tax deduction at source was made before the due date of filing the return, thus not making them a defaulter under section 40(a)(ia). The ITAT, Cuttack Bench decision supported the appellant's claim, leading to the deletion of the disallowance. Case-Laws Income Tax Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186234