2017 (4) TMI 525

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....pna Tejale and Ms. Namita Shirke, for the Appellant ORDER P. C. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 16th January, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 16th January, 2014 is in respect of Assessment Year 2009-10. 2 The Revenue urges the following question of law for our cons....

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.... Court in CIT v/s. Virgin Creations (Income Tax Appeal No. 302 of 2011 dated 23rd November, 2011). Thus, holding that any amount of tax deducted at source should be deposited with the state exchequer on/ or before the due date of filing of return of income, as prescribed under Section 139(1) of the Act, to ensure that the claim of expenditure is not disallowed. 4 We find that besides the decisi....