https://www.taxtmi.com/caselaws?id=262315 The High Court upheld the retrospective nature of the amendment to Section 40(a)(ia) by the Finance Act, 2010, emphasizing its curative purpose and the need to prevent undue hardships on taxpayers. The judgment favored the assessee and ruled against the Revenue, dismissing the appeals. en-us Tue, 15 Jul 2014 00:00:00 +0530 Mon, 08 Feb 2016 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262315 The High Court upheld the retrospective nature of the amendment to Section 40(a)(ia) by the Finance Act, 2010, emphasizing its curative purpose and the need to prevent undue hardships on taxpayers. The judgment favored the assessee and ruled against the Revenue, dismissing the appeals. Case-Laws Income Tax Tue, 15 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262315