https://www.taxtmi.com/caselaws?id=310724 The Tribunal partly allowed the appeal of the Assessee concerning the disallowance under section 40(a)(ia) of the Income Tax Act. It ruled that no disallowance should be made for payments where TDS was deducted before March 31 and deposited before the due date of filing the return, aligning with legal precedents from the Calcutta HC, Gujarat HC, and ITAT Ahmedabad. The Tribunal did not specifically address the applicability of section 194A, as the decision on the first issue indirectly resolved it. en-us Fri, 20 Apr 2012 00:00:00 +0530 Thu, 09 Nov 2023 18:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310724 The Tribunal partly allowed the appeal of the Assessee concerning the disallowance under section 40(a)(ia) of the Income Tax Act. It ruled that no disallowance should be made for payments where TDS was deducted before March 31 and deposited before the due date of filing the return, aligning with legal precedents from the Calcutta HC, Gujarat HC, and ITAT Ahmedabad. The Tribunal did not specifically address the applicability of section 194A, as the decision on the first issue indirectly resolved it. Case-Laws Income Tax Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310724