https://www.taxtmi.com/caselaws?id=213976 The Tribunal upheld the retrospective applicability of section 40(a)(ia) of the Income-tax Act, as amended by the Finance Act, 2010, ruling in favor of the assessee. The decision was based on the proviso to section 40(a)(ia) being applicable retrospectively from 1.4.2005. As the assessee had deposited TDS before the due date for filing the return, the disallowance was not upheld. The appellant's right to amend grounds of appeal during the hearing was acknowledged but not exercised, resulting in the dismissal of the appeal. en-us Tue, 22 May 2012 00:00:00 +0530 Wed, 13 Jun 2012 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213976 The Tribunal upheld the retrospective applicability of section 40(a)(ia) of the Income-tax Act, as amended by the Finance Act, 2010, ruling in favor of the assessee. The decision was based on the proviso to section 40(a)(ia) being applicable retrospectively from 1.4.2005. As the assessee had deposited TDS before the due date for filing the return, the disallowance was not upheld. The appellant's right to amend grounds of appeal during the hearing was acknowledged but not exercised, resulting in the dismissal of the appeal. Case-Laws Income Tax Tue, 22 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213976