2018 (7) TMI 1243 - SCH - Income Tax

Disallowance u/s 40(a)(ia) - Tax Deducted at Source deposited after the due date - Enhancement under Section 40 (a) (ia) - TDS liability on charges paid to the truck owners for transportation of the goods - Held that - The special leave petition is dismissed on the ground of delay as well as on merits.