2014 (5) TMI 152

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..... tax deducted is deposited on or before the last day for filing the return u/s 139(1) for the relevant AY – thus, no substantial question of law arises for consideration – Decided against Revenue. - ITA 160/2014, C.M. APPL.6918/2014 - - - Dated:- 22-4-2014 - S. Ravindra Bhat And R. V. Easwar,JJ. For the Appellant : Sh. Rohit Madan, Advocate. For the Respondent : Sh. Salil Kapoor, S .....

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..... ial reading of Section 40(a)(ia), the disallowance was proposed and added. The assessee unsuccessfully appealed to CIT (Appeals) and thereafter appealed to the ITAT which followed its previous ruling in Bharati Shipyard Ltd. v. DCIT 2011 (11) ITR 599, and allowed the assessee s claim. At the very outset, we notice that the same question as to the correct interpretation of Section 40(a)(ia) of .....

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