Supreme Court · 2018 INSC 411 · Decided 24 April 2018
Commissioner of Income Tax Kolkata XIIV. M/S Calcutta Export Company v. M/S Calcutta Export Company
- Court
- Supreme Court of India
- Citation
- 2018 INSC 411 · [2018] 5 S.C.R. 731
- Case number
- CIVIL APPEAL No. 4339/2018
- Decided
- 24 April 2018
- Bench
- R.K. AGRAWAL, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 40(a)(ia)
Headnote
Income Tax Act, 1961 - s.40(a)(ia) and ss.139(1), 200(1) - Amendment in s.40(a)(ia) by Finance Act, 2010 - If retrospective - Respondent-assessee, a partnership firm and a manufacturer and exporter of casting materials, filed its return of income for the Assessment Year disallowed respondent's claim for deduction of export commission charges paid by it stating that the tax deducted at source (TDS) on such commission amount on 07.07.2004, 07.09.2004 and 07.10.2004 ought to have been deposited by the respondent before the end of the previous year i.e.
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