https://www.taxtmi.com/caselaws?id=216662 The tribunal upheld the CIT(A)'s order, dismissing the Revenue's appeal. It confirmed that the amendment to section 40(a)(ia) by the Finance Act, 2010 is retrospective from April 1, 2005. As the tax deducted at source was paid before the due date for filing the return, no disallowance under section 40(a)(ia) could be made. The assessee's claim for deduction was allowed, and the appeal by the department was dismissed on July 6, 2012. en-us Fri, 06 Jul 2012 00:00:00 +0530 Fri, 14 Sep 2012 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216662 The tribunal upheld the CIT(A)'s order, dismissing the Revenue's appeal. It confirmed that the amendment to section 40(a)(ia) by the Finance Act, 2010 is retrospective from April 1, 2005. As the tax deducted at source was paid before the due date for filing the return, no disallowance under section 40(a)(ia) could be made. The assessee's claim for deduction was allowed, and the appeal by the department was dismissed on July 6, 2012. Case-Laws Income Tax Fri, 06 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216662