Upgrad LLM

it case laws on sec 40(a) (ia)

ADVOCATE & TAX CONSULTANTS

the person had not made any provision entry for tds for the payment of contract and intres for the financial year 2007-2008 and credited totally to the respective parties. subsequently the party deducted the tds and paid to the credite of central govt of india in the subseqent financial year ie., 2008-09 and filed electronically return ie., for 26q and issued form 16a to the respective parties and they claimed the tds amount for the financial year 2007-08.

the assessing officer at the time scuritiny had addbacked the entire amount and disallowing the same u/s 40(a)(ia) of the it act 1961 merely on the basis of the tds provision had not passed and the person prefered and appeal.

 

so, any one can give me citations relating to the issue.
 

 
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