[aaykarbhavan] Addition couldn't be made for variation in figures reported in original audited and re-audited accounts

 

Addition couldn't be made for variation in figures reported in original audited and re-audited accounts

April 12, 2014[2014] 43 taxmann.com 297 (Mumbai - Trib.)

IT: Where assets, along with their nature and source, stood disclosed by assessee per its revised balance-sheet, no addition could be validly made

IT: Expenditure under section 40 (a)(ia) is to be disallowed if tax required to be deducted at source was either not deducted or, if deducted, was not deposited by due date

Regards

Prarthana Jalan

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