https://www.taxtmi.com/caselaws?id=250781 The Court upheld the deletion of disallowance of TDS payment under Section 40(a)(ia) of the Income-tax Act for Assessment Year 2009-10, citing the retrospective effect of the amendment by the Finance Act, 2010. The Court dismissed the tax appeal by the Revenue, emphasizing the retrospective application of the relevant amendment. Regarding the disallowance of employees' contribution towards P.F. and ESIC under Section 36(1)(va), the Court directed further consideration based on previous judicial decisions, scheduling a final disposal hearing. en-us Mon, 11 Aug 2014 00:00:00 +0530 Mon, 25 Aug 2014 09:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250781 The Court upheld the deletion of disallowance of TDS payment under Section 40(a)(ia) of the Income-tax Act for Assessment Year 2009-10, citing the retrospective effect of the amendment by the Finance Act, 2010. The Court dismissed the tax appeal by the Revenue, emphasizing the retrospective application of the relevant amendment. Regarding the disallowance of employees' contribution towards P.F. and ESIC under Section 36(1)(va), the Court directed further consideration based on previous judicial decisions, scheduling a final disposal hearing. Case-Laws Income Tax Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250781