Assessee can’t be treated as assessee-in-default for non-deduction of an amount which was disallowed u/s 40(a): ITAT

INCOME TAX : Where TDS had been deducted by assessee at time of making payment in respect of provision made as on 31-3-2012 (year-end) and same had been deposited to Government account, assessee could not be treated to be an ‘assessee in default’ to extent TDS had been effectuated though in subsequent financial yearINCOME TAX : Where TDS had been deducted by assessee at time of making payment in respect of provision made as on 31-3-2012 (year-end) and same had been deposited to Government account, assessee could not be treated to be an ‘assessee in default’ to extent TDS had been effectuated though in subsequent financial yearwww.taxmann.com Latest Case LawsRead More

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