2017 (8) TMI 1423

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....017<br>Tax Appeal No. 592 of 2017 - -<br>Income Tax<br>Mr. Akil Kureshi And Mr. Biren Vaishnav JJ. For the Appellant(s) : Mrs Mauna M Bhatt, Advocate For the Opponent(s) : Mr. Jaimin R Dave, Adv....

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.... the impugned judgment held that tax deducted at source was deposited, however same was belated. The Tribunal also held that the explanation to section 40(a)(ia) added on 1.4.2005 as held by this Cour....