https://www.taxtmi.com/caselaws?id=253403 The Appellate Tribunal allowed the appeals filed by the Revenue for statistical purposes, remitting the cases to the Assessing Officer for verification of compliance by the payees regarding tax obligations. The Tribunal emphasized the retrospective application of the second proviso to Section 40(a)(ia) and directed the A.O to ensure that if the payees filed their returns and paid taxes within the specified time, no disallowance under Section 40(a)(ia) should be made. en-us Fri, 25 Jul 2014 00:00:00 +0530 Sat, 28 Feb 2015 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253403 The Appellate Tribunal allowed the appeals filed by the Revenue for statistical purposes, remitting the cases to the Assessing Officer for verification of compliance by the payees regarding tax obligations. The Tribunal emphasized the retrospective application of the second proviso to Section 40(a)(ia) and directed the A.O to ensure that if the payees filed their returns and paid taxes within the specified time, no disallowance under Section 40(a)(ia) should be made. Case-Laws Income Tax Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253403