https://www.taxtmi.com/caselaws?id=261683 The Tribunal upheld the decision of the Ld. CIT(A) to delete the disallowance under section 40(a)(ia) based on the retrospective application of the relevant amendment made by the Finance Act, 2010. The appeal by the Revenue was dismissed, emphasizing the significance of timely TDS payments to avoid disallowances under the Income Tax Act provisions. en-us Fri, 10 Jul 2015 00:00:00 +0530 Mon, 20 Jul 2015 09:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261683 The Tribunal upheld the decision of the Ld. CIT(A) to delete the disallowance under section 40(a)(ia) based on the retrospective application of the relevant amendment made by the Finance Act, 2010. The appeal by the Revenue was dismissed, emphasizing the significance of timely TDS payments to avoid disallowances under the Income Tax Act provisions. Case-Laws Income Tax Fri, 10 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261683