Wednesday, November 19, 2014

[aaykarbhavan] ITAT directs AO to examine revised TDS return for deciding issue of sec. 40(a)(ia) disallowance



ITAT directs AO to examine revised TDS return for deciding issue of sec. 40(a)(ia) disallowance

November 19, 2014[2014] 50 taxmann.com 46 (Bangalore - Trib.)/[2013] 28 ITR(T) 369 (Bangalore - Trib.)
IT : Where revised TDS return was filed by assessee during appellate proceedings, matter was restored to Assessing Officer to examine same
IT : Where assessee-society, engaged in manufacturing and marketing of milk products, granted sums to different milk producer societies being suppliers of milk to put up a building to facilitate milk collection and testing, said expenditure was revenue expenditure
 
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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