No Section 40(a)(ia) disallowance when TDS been deducted & paid before due date of filing of return

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) of the Act is not sustainable. Finding of the Ld. AO that no TDS has been deducted on interest payment to Gruh Finance is wrong and deletion of such disallowance made by the Ld. CIT(A) is found to be justified. So far as the disallowance of Rs. 7,96,9

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