https://www.taxtmi.com/caselaws?id=309759 The ITAT dismissed the revenue's appeal, affirming the CIT(A)'s order to delete the addition of Rs. 6,00,000 for non-deduction of TDS u/s 40a(i)(ia) of the I.T. Act, 1961. The ITAT upheld the decision, stating that since no revenue expenditure was claimed and TDS was deducted in the subsequent year, the amount cannot be disallowed under section 40a(ia). en-us Mon, 08 Nov 2010 00:00:00 +0530 Wed, 20 Sep 2023 17:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309759 The ITAT dismissed the revenue's appeal, affirming the CIT(A)'s order to delete the addition of Rs. 6,00,000 for non-deduction of TDS u/s 40a(i)(ia) of the I.T. Act, 1961. The ITAT upheld the decision, stating that since no revenue expenditure was claimed and TDS was deducted in the subsequent year, the amount cannot be disallowed under section 40a(ia). Case-Laws Income Tax Mon, 08 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309759