https://www.taxtmi.com/caselaws?id=275431 The Tribunal ruled in favor of the appellant, directing the AO to delete the disallowance of expenses on account of late payment of TDS. The Tribunal held that if the tax is paid before the due date of filing the return, disallowance cannot be sustained under section 139(1). As the tax deposits were made before the deadline and undisputed, the AO was instructed to delete the disallowance amount of &8377;7,43,955. The appeal was partly allowed in favor of the assessee. en-us Wed, 25 Sep 2013 00:00:00 +0530 Wed, 03 Oct 2018 15:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275431 The Tribunal ruled in favor of the appellant, directing the AO to delete the disallowance of expenses on account of late payment of TDS. The Tribunal held that if the tax is paid before the due date of filing the return, disallowance cannot be sustained under section 139(1). As the tax deposits were made before the deadline and undisputed, the AO was instructed to delete the disallowance amount of &8377;7,43,955. The appeal was partly allowed in favor of the assessee. Case-Laws Income Tax Wed, 25 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275431