https://www.taxtmi.com/caselaws?id=155020 The Tribunal partially allowed the appeal, overturning the disallowance under section 40(a)(ia) and clarifying the retrospective application of tax deduction provisions. The decision emphasized compliance with TDS requirements and the impact of statutory amendments on tax assessments. en-us Fri, 30 Dec 2011 00:00:00 +0530 Sat, 31 Aug 2013 11:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155020 The Tribunal partially allowed the appeal, overturning the disallowance under section 40(a)(ia) and clarifying the retrospective application of tax deduction provisions. The decision emphasized compliance with TDS requirements and the impact of statutory amendments on tax assessments. Case-Laws Income Tax Fri, 30 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155020