https://www.taxtmi.com/caselaws?id=256113 The Tribunal quashed the CIT's order under Section 263, holding that the amendment to Section 40(a)(ia) by the Finance Act, 2010, is retrospective from 1.4.2005. Therefore, any payment of TDS made before the due date for filing the return of income under Section 139(1) should be allowed as a deduction. The appeal by the assessee was allowed, and the disallowance made by the CIT was deleted. en-us Fri, 31 Oct 2014 00:00:00 +0530 Wed, 04 Feb 2015 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256113 The Tribunal quashed the CIT's order under Section 263, holding that the amendment to Section 40(a)(ia) by the Finance Act, 2010, is retrospective from 1.4.2005. Therefore, any payment of TDS made before the due date for filing the return of income under Section 139(1) should be allowed as a deduction. The appeal by the assessee was allowed, and the disallowance made by the CIT was deleted. Case-Laws Income Tax Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256113