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2015 (12) TMI 1131 - SCH - Income Tax
Disallowance u/s 40(a)(ia) - TDS not deducted by assessee - ship management work - Tribunal deleted disallowance confirmed by HC 2013 (7) TMI 622 - ALLAHABAD HIGH COURT - Apex Court dismissed the appeal after condoning the delay. Tribunal has held that, for disallowing expenses from business and profession on the ground that TDS has not been deducted, the amount should be payable and not which has been paid by the end of the year
The Supreme Court of India in 2015 dismissed a special leave petition after condoning the delay in filing and refiling. The judges were Madan B. Lokur and Kurian Joseph, with Mukul Rohatgi representing the petitioner.