https://www.taxtmi.com/caselaws?id=257836 The Revenue's appeal was allowed for statistical purposes, with the Tribunal directing the Assessing Officer to re-examine the issue in light of the retrospective application of amendments to Section 40(a)(ia) of the Income Tax Act, 1961. The Tribunal emphasized the need for a fresh decision after considering new legal arguments and ensuring due process, highlighting the ongoing judicial debate on the interpretation and application of tax provisions, particularly concerning TDS and the timing of disallowances under Section 40(a)(ia). en-us Mon, 06 Jan 2014 00:00:00 +0530 Tue, 24 Mar 2015 09:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257836 The Revenue's appeal was allowed for statistical purposes, with the Tribunal directing the Assessing Officer to re-examine the issue in light of the retrospective application of amendments to Section 40(a)(ia) of the Income Tax Act, 1961. The Tribunal emphasized the need for a fresh decision after considering new legal arguments and ensuring due process, highlighting the ongoing judicial debate on the interpretation and application of tax provisions, particularly concerning TDS and the timing of disallowances under Section 40(a)(ia). Case-Laws Income Tax Mon, 06 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257836