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Case Law Details

Case Name : ITO Vs Shri Yagnesh Dayabhai Vyas (ITAT Ahmedabad)
Appeal Number : I.T.A. No. 1561/Ahd/2019
Date of Judgement/Order : 08/06/2022
Related Assessment Year : 2011-12
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ITO Vs Shri Yagnesh Dayabhai Vyas (ITAT Ahmedabad)

When the TDS has been duly deducted and same has been paid to Government account before due date of filing of return which is apparent from TDS challans as well as Form 16A, disallowance under Section 40(a)(ia) o

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