https://www.taxtmi.com/caselaws?id=288402 The Appellate Tribunal, ITAT Mumbai, allowed the assessee's appeal, setting aside the CIT(A)'s decision to invoke the provisions of section 40(a)(ia) for disallowance of TDS payments made before filing the return and making a separate addition under the same section despite income estimation after rejecting the books of accounts. The Tribunal emphasized that for invoking section 40(a)(ia), the dates of filing the return of income should be considered, and when income is estimated, there is no scope for further disallowances under section 40(a)(ia) or otherwise. en-us Mon, 07 May 2012 00:00:00 +0530 Thu, 04 Jun 2020 16:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288402 The Appellate Tribunal, ITAT Mumbai, allowed the assessee's appeal, setting aside the CIT(A)'s decision to invoke the provisions of section 40(a)(ia) for disallowance of TDS payments made before filing the return and making a separate addition under the same section despite income estimation after rejecting the books of accounts. The Tribunal emphasized that for invoking section 40(a)(ia), the dates of filing the return of income should be considered, and when income is estimated, there is no scope for further disallowances under section 40(a)(ia) or otherwise. Case-Laws Income Tax Mon, 07 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288402