Pritam Chand Prop. Palam Gas Service Versus I.T.O. Palampur - Income Tax - ITAT CHANDIGARH - Tri - Tax not deducted at source applicability of provisions of section 40(a)(ia) on the amount which is due on last day of the year or amount paid during the year also - Held that - As per amendment in Section 40 brought by the Finance Bill of 2004 - The legislature has replaced the words amounts credited or paid with the word payable in the enactment - Earlier year s provision can be allowed in subse................................... Income Tax - Case Laws
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