https://www.taxtmi.com/caselaws?id=217502 The ITAT allowed the appeal, holding that the disallowance of TDS under section 40(a)(ia) for late payment was unjustified as the TDS was paid before the due date for filing the return of income. The ITAT determined that the retrospective application of the amendment in section 40(a)(ia) meant that any TDS payment made before the due date for filing the return of income could not be disallowed. The appeal was allowed based on these grounds, with no further arguments presented. en-us Mon, 08 Oct 2012 00:00:00 +0530 Wed, 27 Nov 2013 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217502 The ITAT allowed the appeal, holding that the disallowance of TDS under section 40(a)(ia) for late payment was unjustified as the TDS was paid before the due date for filing the return of income. The ITAT determined that the retrospective application of the amendment in section 40(a)(ia) meant that any TDS payment made before the due date for filing the return of income could not be disallowed. The appeal was allowed based on these grounds, with no further arguments presented. Case-Laws Income Tax Mon, 08 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217502