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2014 (11) TMI 1154 - RAJASTHAN HIGH COURTDisallowance of expenditure on account of non-compliance with TDS provisions - delay in depositing TDS - Held that:- It is not in dispute that the TDS amount was deposited by the assessee prior to the due date of filing return. An amendment to Section 40[a](ia) of the Act of 1961 was introduced by the Finance Act, 2010 and that was applied w.e.f. 01.4.2010. The Assessing Officer while passing the assessment order impugned was of the view that the TDS was not paid before the due date specified in Sub-Section (1) of Section 139 and amendment to Section 40[a](ia) came into force on 01.4.2010, therefore, no question was there for disallowance of expenditure on account of non-compliance with TDS provisions. - Decided in favour of assessee.
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