https://www.taxtmi.com/caselaws?id=294518 The Tribunal condoned the delay in filing the appeal by the Revenue due to reasons beyond their control and admitted the appeal for hearing. Regarding the applicability of section 40(a)(ia) of the Income-tax Act, the Tribunal held that if the tax is deducted and paid to the Government account before the due date for filing the return of income, the provisions of section 40(a)(ia) do not apply. Thus, the Tribunal found no fault in the order of the Commissioner of Income-tax(Appeals) and dismissed the Revenue's appeal. en-us Wed, 25 Sep 2013 00:00:00 +0530 Mon, 19 Apr 2021 14:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294518 The Tribunal condoned the delay in filing the appeal by the Revenue due to reasons beyond their control and admitted the appeal for hearing. Regarding the applicability of section 40(a)(ia) of the Income-tax Act, the Tribunal held that if the tax is deducted and paid to the Government account before the due date for filing the return of income, the provisions of section 40(a)(ia) do not apply. Thus, the Tribunal found no fault in the order of the Commissioner of Income-tax(Appeals) and dismissed the Revenue's appeal. Case-Laws Income Tax Wed, 25 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294518