https://www.taxtmi.com/caselaws?id=245771 The High Court dismissed the tax appeal, upholding the Tribunal's decision to delete the addition related to payments made to sub-contractors. The court affirmed the retrospective application of the amendment under section 40(a)(ia) for payment of transportation charges based on previous judgments, resulting in the dismissal of the tax appeals without costs awarded. en-us Mon, 13 Jan 2014 00:00:00 +0530 Sun, 06 Apr 2014 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245771 The High Court dismissed the tax appeal, upholding the Tribunal's decision to delete the addition related to payments made to sub-contractors. The court affirmed the retrospective application of the amendment under section 40(a)(ia) for payment of transportation charges based on previous judgments, resulting in the dismissal of the tax appeals without costs awarded. Case-Laws Income Tax Mon, 13 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245771