2014 (1) TMI 136

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.... Income Tax Appellate Tribunal, Ahmedabad ["Tribunal" for short] dated 29th December 2011, raising following question for our consideration : " Whether on the facts and circumstances of the case, the Hon'ble ITAT has erred in deleting the addition of Rs.1,74,44,764/- made by the AO u/s. 40(a)(ia) and sustained by the Ld. CIT(A) without appreciating the amendment carried out by the Finance Act 201....

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....bunal in case of H.S Mohindra Traders was carried in appeal by the Revenue before the Delhi High Court. The Delhi High Court dismissed the Revenue's appeal, making following observations : " The assessee had deducted the tax at source in the month of March, 2007 for the expenditure incurred in February 2007, but the same was deposited with the Income Tax Department in April 2007 ie., much before ....