https://www.taxtmi.com/caselaws?id=423244 HC upheld the Tribunal's factual findings: since the taxpayer deposited TDS within the time permitted for filing the return, expenses could not be disallowed under s.40(a)(ia). Likewise, the Tribunal's treatment under s.14A read with Rule 8D(2)(iii) was affirmed because the shares were held as stock-in-trade, so the addition made by the assessing officer was not sustained. No substantial question of law arises, and the appellant failed to produce material to displace the Tribunal's conclusions. en-us Fri, 20 May 2022 00:00:00 +0530 Mon, 15 Sep 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423244 HC upheld the Tribunal's factual findings: since the taxpayer deposited TDS within the time permitted for filing the return, expenses could not be disallowed under s.40(a)(ia). Likewise, the Tribunal's treatment under s.14A read with Rule 8D(2)(iii) was affirmed because the shares were held as stock-in-trade, so the addition made by the assessing officer was not sustained. No substantial question of law arises, and the appellant failed to produce material to displace the Tribunal's conclusions. Case-Laws Income Tax Fri, 20 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423244