Expense cannot be disallowed if TDS paid before I.T. Return Filing

IN THE ITAT CHANDIGARH BENCH ‘B’ Punjab State Cooperative Federation of Housing Building Societies Ltd. v. Deputy Commissioner of Income-tax IT APPEAL NO. 834 (CHD.) OF 2011 [ASSESSMENT YEAR 2008-09] MAY 31, 2012 ORDER Ms. Sushma Chowla, Judicial Member  The present appeal filed by the assessee is against the order of Commissioner of Income-tax (Appeals), Chandigarh dated 15.06.2011 relating to assessment year 2008-09 against the order passed under section 143(3) of the Income-tax Act (in short ‘the Act’). 2. The assessee has raised the following groun...