https://www.taxtmi.com/caselaws?id=247967 The Court allowed the appeal by the revenue, setting aside the orders of the Tribunal and CIT(A). It determined that the disallowance of payment without tax deduction under Section 40(a)(ia) was justified, rejecting arguments regarding the applicability of a previous judgment and the retrospective effect of the second proviso to the section. The Court emphasized the importance of correct interpretation and application of tax laws in the case, ultimately ruling in favor of the revenue. en-us Wed, 30 Apr 2014 00:00:00 +0530 Wed, 28 May 2014 08:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247967 The Court allowed the appeal by the revenue, setting aside the orders of the Tribunal and CIT(A). It determined that the disallowance of payment without tax deduction under Section 40(a)(ia) was justified, rejecting arguments regarding the applicability of a previous judgment and the retrospective effect of the second proviso to the section. The Court emphasized the importance of correct interpretation and application of tax laws in the case, ultimately ruling in favor of the revenue. Case-Laws Income Tax Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247967