https://www.taxtmi.com/caselaws?id=273280 The Appellate Tribunal ITAT Kolkata allowed the appeal by the assessee against the order of CIT(A)-Durgapur regarding the disallowance of expenditure under section 40(a)(ia) of the Income Tax Act. The Tribunal ruled in favor of the assessee, stating that deduction for TDS paid before the due date of filing of return is permissible under the Act. As the assessee had timely deducted and deposited TDS, the claim of expenditure was allowed, and the appeal was decided in favor of the assessee on 06.08.2013. en-us Tue, 06 Aug 2013 00:00:00 +0530 Thu, 14 Jun 2018 18:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273280 The Appellate Tribunal ITAT Kolkata allowed the appeal by the assessee against the order of CIT(A)-Durgapur regarding the disallowance of expenditure under section 40(a)(ia) of the Income Tax Act. The Tribunal ruled in favor of the assessee, stating that deduction for TDS paid before the due date of filing of return is permissible under the Act. As the assessee had timely deducted and deposited TDS, the claim of expenditure was allowed, and the appeal was decided in favor of the assessee on 06.08.2013. Case-Laws Income Tax Tue, 06 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273280