https://www.taxtmi.com/caselaws?id=195679 The High Court of Rajasthan ruled in favor of the assessee, dismissing the appeal against the Tribunal's judgment. The Court held that contributions paid after the due date but before filing the return of income cannot be disallowed under the IT Act provisions. Additionally, payments for technical services to M/s RRVPN were not liable for TDS as per relevant sections, supported by decisions from the Bombay High Court and Delhi High Court. The Court emphasized timely deposits of statutory liabilities and upheld the Tribunal's decision on both issues. en-us Fri, 26 May 2017 00:00:00 +0530 Tue, 07 Nov 2017 19:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195679 The High Court of Rajasthan ruled in favor of the assessee, dismissing the appeal against the Tribunal's judgment. The Court held that contributions paid after the due date but before filing the return of income cannot be disallowed under the IT Act provisions. Additionally, payments for technical services to M/s RRVPN were not liable for TDS as per relevant sections, supported by decisions from the Bombay High Court and Delhi High Court. The Court emphasized timely deposits of statutory liabilities and upheld the Tribunal's decision on both issues. Case-Laws Income Tax Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195679