High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Disallowance Under Section 40(a)(ia) Not Applicable When TDS Deducted and Paid Before Due Date of Filing Return Under Section 139(1). The court upheld the ITAT's order deleting disallowance, holding that the proviso to Section 40(a)(ia) allows deduction if TDS is paid before the due date under Section 139(1).
28 Feb 2014The case involves three appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the common order of the Income Tax Appel...
