https://www.taxtmi.com/caselaws?id=214731 The Tribunal allowed the appeal, directing the Assessing Officer to allow the expenditure claim of Rs. 1,01,33,953. It held that section 40(a)(ia) did not apply to amounts paid during the year and that the Finance Act, 2010 amendment was retrospective, permitting deductions if TDS was deposited before the return filing due date. en-us Thu, 31 May 2012 00:00:00 +0530 Wed, 11 Jul 2012 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214731 The Tribunal allowed the appeal, directing the Assessing Officer to allow the expenditure claim of Rs. 1,01,33,953. It held that section 40(a)(ia) did not apply to amounts paid during the year and that the Finance Act, 2010 amendment was retrospective, permitting deductions if TDS was deposited before the return filing due date. Case-Laws Income Tax Thu, 31 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214731