TELUGU SATYANARAYANA (ADVOCATE and TAX CONSULTANT) (172 Points)
10 February 2011can any reply the latest judgments on section 40(a) (ia) regarding tds provisional entry not passed and subsequently paid in next financial year and form 26q electronically filed and credited to central govt of india a/c. pls qoute some important judgmenets on the issue
Anumanchipalli Sathikonda
(Tax Consultant)
(1559 Points)
Replied 21 April 2011
Mr.Telugu Satyanarayana
Section 40(a)(ia) has been amended by Finnce Act, 2010. The amendments are effective from 1-4-2010. Please go through the amendments.
Best Wishes
Sathikonda
Anumanchipalli Sathikonda
(Tax Consultant)
(1559 Points)
Replied 21 April 2011
Mr.Telugu Satyananarayana
The Ahemadabad Tribunal has decided a Case Rambhai Kanubhai Vs. ITO which is very much help to you because the Tribunal has decided the case in favour of the assessee. I am herewith attaching the said case law. Please go through the same.
Best Wishes
Sathikonda
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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