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No disallowance if TDS is deposited before due date of filing return; amendment to sec. 40(a)(ia) has retro-effect
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Corporate Tax
No disallowance if TDS is deposited before due date of filing return; amendment to sec. 40(a)(ia) has retro-effect
Posted on
on
May 29, 2015
Tenet Tax Daily May 29 2015
By
tenettax-team
Corporate Tax
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Bank couldn’t defer deduction of tax and wait for lower TDS certificate from depositor; held as assessee-in-default
Depreciation available on machinery even if it is installed for trial run and not for production of goods
