https://www.taxtmi.com/caselaws?id=283342 The ITAT Kolkata upheld the CIT(A)'s decision in the appeal against the Commissioner of Income-tax (Appeals)-XXXIII, Kolkata's order. The disallowance of expenditure to a sub-contractor under section 40(a)(ia) of the Income-tax Act, 1961 was deleted as the Tax Deducted at Source (TDS) was deposited before the due date. Additionally, the disallowance of Puja subscription was also upheld as customary business expenses. The Revenue's appeals were dismissed, affirming the decisions based on precedents set by the jurisdictional High Court. en-us Fri, 21 Jun 2013 00:00:00 +0530 Thu, 19 Sep 2019 16:29:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283342 The ITAT Kolkata upheld the CIT(A)'s decision in the appeal against the Commissioner of Income-tax (Appeals)-XXXIII, Kolkata's order. The disallowance of expenditure to a sub-contractor under section 40(a)(ia) of the Income-tax Act, 1961 was deleted as the Tax Deducted at Source (TDS) was deposited before the due date. Additionally, the disallowance of Puja subscription was also upheld as customary business expenses. The Revenue's appeals were dismissed, affirming the decisions based on precedents set by the jurisdictional High Court. Case-Laws Income Tax Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283342