https://www.taxtmi.com/caselaws?id=210395 Section 40(a)(ia) of the Income-tax Act is described as operating retrospectively where the provision was inserted to make the enactment workable and remove an anomaly. The text notes that the Tribunal found tax had been deducted from the relevant payments and deposited before the return filing due date, and the Court relied on Supreme Court authority treating such curative provisions as retrospective. On that basis, the provision was held to have retrospective operation, and the appeal was dismissed. en-us Wed, 23 Nov 2011 00:00:00 +0530 Tue, 19 Aug 2025 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210395 Section 40(a)(ia) of the Income-tax Act is described as operating retrospectively where the provision was inserted to make the enactment workable and remove an anomaly. The text notes that the Tribunal found tax had been deducted from the relevant payments and deposited before the return filing due date, and the Court relied on Supreme Court authority treating such curative provisions as retrospective. On that basis, the provision was held to have retrospective operation, and the appeal was dismissed. Case-Laws Income Tax Wed, 23 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210395