https://www.taxtmi.com/caselaws?id=212904 The Appellate Tribunal allowed the appeal, directing the deletion of the disallowance under section 40(a)(ia) as made by the Assessing Officer. The judgment emphasized the conflicting views on the retrospective application of the section and the importance of judicial decisions in resolving such disputes. en-us Fri, 23 Mar 2012 00:00:00 +0530 Wed, 10 Apr 2019 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212904 The Appellate Tribunal allowed the appeal, directing the deletion of the disallowance under section 40(a)(ia) as made by the Assessing Officer. The judgment emphasized the conflicting views on the retrospective application of the section and the importance of judicial decisions in resolving such disputes. Case-Laws Income Tax Fri, 23 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212904