https://www.taxtmi.com/caselaws?id=190961 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the addition made by the Assessing Officer under section 40(a)(ia) of the Income Tax Act. The Tribunal ruled that if tax has been deducted by the assessee, even under a mistaken belief, the provisions of section 40(a)(ia) cannot be applied, in line with a precedent set by the Calcutta High Court. en-us Fri, 23 Aug 2013 00:00:00 +0530 Sat, 11 Mar 2017 12:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190961 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the addition made by the Assessing Officer under section 40(a)(ia) of the Income Tax Act. The Tribunal ruled that if tax has been deducted by the assessee, even under a mistaken belief, the provisions of section 40(a)(ia) cannot be applied, in line with a precedent set by the Calcutta High Court. Case-Laws Income Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190961