Farmsons Fibers, Surat vs Assessee on 2 November, 2012
3. After hearing both the parties and perusing the record we find that
there is no dispute about the fact that TDS on job work expenses relating to
January-February, 2006 amounting to Rs.3,77,874/- was paid on 30.05.2006
i.e. before due date of filing of return. On similar fact Hon'ble jurisdictional
High Court in the decision dated 18.07.2011 in Tax Appeal No.706 of 2010 in
the case of CIT vs. J.K. Construction Co. Ltd. has held as under:-