https://www.taxtmi.com/caselaws?id=259483 The ITAT upheld the CIT(A)'s decision to delete the disallowance of expenses under section 40(a)(ia) based on the retrospective effect of the amendment introduced by the Finance Act, 2010. The case emphasized the significance of timely compliance with TDS provisions and the interpretation of tax laws to offer relief to taxpayers in specific circumstances. en-us Thu, 30 Apr 2015 00:00:00 +0530 Tue, 12 May 2015 06:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259483 The ITAT upheld the CIT(A)'s decision to delete the disallowance of expenses under section 40(a)(ia) based on the retrospective effect of the amendment introduced by the Finance Act, 2010. The case emphasized the significance of timely compliance with TDS provisions and the interpretation of tax laws to offer relief to taxpayers in specific circumstances. Case-Laws Income Tax Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259483