https://www.taxtmi.com/caselaws?id=212660 The Tribunal allowed the appeal by the assessee, ordering the deletion of the disallowance under Section 40(a)(ia) for non-payment of TDS on payments to subcontractors. The Tribunal held that the amendment to Section 40(a)(ia) by the Finance Act, 2010, was retrospective from 1.4.2005, and since the TDS was deposited before the due date for filing the return of income, no disallowance could be made. Therefore, the disallowance made by the Assessing Officer was overturned, and the decision was pronounced on 11th April 2012. en-us Wed, 11 Apr 2012 00:00:00 +0530 Sat, 18 Feb 2017 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212660 The Tribunal allowed the appeal by the assessee, ordering the deletion of the disallowance under Section 40(a)(ia) for non-payment of TDS on payments to subcontractors. The Tribunal held that the amendment to Section 40(a)(ia) by the Finance Act, 2010, was retrospective from 1.4.2005, and since the TDS was deposited before the due date for filing the return of income, no disallowance could be made. Therefore, the disallowance made by the Assessing Officer was overturned, and the decision was pronounced on 11th April 2012. Case-Laws Income Tax Wed, 11 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212660