https://www.taxtmi.com/caselaws?id=240402 The Tribunal upheld the Assessing Officer's disallowance under Section 40(a)(ia) of the Income Tax Act, except for the retrospective application of the second proviso, which was remanded for further examination. The appeal was partly allowed for statistical purposes. en-us Fri, 29 Nov 2013 00:00:00 +0530 Fri, 18 Mar 2016 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240402 The Tribunal upheld the Assessing Officer's disallowance under Section 40(a)(ia) of the Income Tax Act, except for the retrospective application of the second proviso, which was remanded for further examination. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240402