TDS deductible if Form 15G/ 15H are collected after 31st March

IN THE ITAT DELHI BENCH ‘E’ Assistant Commissioner of Income-tax, Circle-1, Meerut versus Meerut Rubber Factory IT APPEAL NO. 5114 (DELHI) OF 2010 [ASSESSMENT YEAR 2006-07] JULY 13, 2012 ORDER K.D. Ranjan, Accountant Member This appeal by the Revenue for Assessment Year 2006-07 arises out of the order of Commissioner of Income-tax (Appeals), Meerut. The grounds raised by the Revenue are reproduced as under:- “1.  Whether the Ld. Commissioner of Income tax (Appeals) has erred in law and on facts in deleting the addition of Rs. 4,50,818/- ignoring the fact tha...