https://www.taxtmi.com/caselaws?id=286078 The ITAT Delhi allowed the appeal for the Assessment Year 2013-14, ruling in favor of the assessee. The disallowance of INR 2,49,381 representing tax deducted at source was overturned. The tribunal held that the tax deducted at source is deemed to have been paid by the assessee on behalf of the income recipients, even under the cash method of accounting. Referring to a Supreme Court decision, the ITAT concluded that the tax deduction at source was paid to the government within the prescribed time, leading to the deletion of the disallowed amount. en-us Wed, 11 Sep 2019 00:00:00 +0530 Tue, 11 Feb 2020 14:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286078 The ITAT Delhi allowed the appeal for the Assessment Year 2013-14, ruling in favor of the assessee. The disallowance of INR 2,49,381 representing tax deducted at source was overturned. The tribunal held that the tax deducted at source is deemed to have been paid by the assessee on behalf of the income recipients, even under the cash method of accounting. Referring to a Supreme Court decision, the ITAT concluded that the tax deduction at source was paid to the government within the prescribed time, leading to the deletion of the disallowed amount. Case-Laws Income Tax Wed, 11 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286078