https://www.taxtmi.com/caselaws?id=171482 The High Court upheld the Income Tax Appellate Tribunal's decisions to delete disallowances under Section 40A(2)(b) of the Income Tax Act, emphasizing the need for the Assessing Officer to provide comparative instances before making such disallowances. Additionally, the Court affirmed the retrospective application of the amendment to Section 40(a)(ia) by the Finance Act, 2010, allowing for the deduction of expenses if TDS is deposited by the due date of filing the return. The High Court dismissed both appeals, finding no substantial question of law to interfere with the ITAT's judgments. en-us Mon, 02 Dec 2013 00:00:00 +0530 Tue, 21 Jul 2015 16:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171482 The High Court upheld the Income Tax Appellate Tribunal's decisions to delete disallowances under Section 40A(2)(b) of the Income Tax Act, emphasizing the need for the Assessing Officer to provide comparative instances before making such disallowances. Additionally, the Court affirmed the retrospective application of the amendment to Section 40(a)(ia) by the Finance Act, 2010, allowing for the deduction of expenses if TDS is deposited by the due date of filing the return. The High Court dismissed both appeals, finding no substantial question of law to interfere with the ITAT's judgments. Case-Laws Income Tax Mon, 02 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171482