TDS

This query is : Resolved

Yogesh Kumar (Querist)
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21 December 2010 There is case related to one of my client.
Situation Described as follow:

Year1
Assessee disallowed en expenditure due to non payment of TDS amount till the due date return.

Year 2
Assesse paid the amount of TDS on the above disallowed items but by mistake forgot to claim as expenditure.

Year 3
Assessee claim the expenditure disallowed in year 1 on argue that TDS has been paid.

In the assessment officer dissallowed the above expenditue in the year 3.

Can someone provide me the argument in the favour of assessee with relevant case laws?

CA Manikandan.A.V

CA Manikandan.A.V (Expert)
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21 December 2010 Refer these case laws.

CIT vs. Vishnu Industrial Gases (Delhi High Court)

CIT vs. Shri Ram Pistons (Delhi High Court).

CIT vs. Nagri Mills 33 ITR 681 (Bom)