https://www.taxtmi.com/caselaws?id=262836 Section 40(a)(ia) can be neutralised where the resident deductee has already paid tax on the commission income, because the payer is then deemed to have deducted and paid tax on the date the deductee filed the return. The proviso is treated as beneficial and clarificatory, with retrospective operation. However, the relief cannot be applied without verifying documentary proof that the deductees actually discharged tax on the relevant receipts, so the factual position must be established before any disallowance is lifted. en-us Fri, 06 Feb 2015 00:00:00 +0530 Fri, 21 Aug 2015 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262836 Section 40(a)(ia) can be neutralised where the resident deductee has already paid tax on the commission income, because the payer is then deemed to have deducted and paid tax on the date the deductee filed the return. The proviso is treated as beneficial and clarificatory, with retrospective operation. However, the relief cannot be applied without verifying documentary proof that the deductees actually discharged tax on the relevant receipts, so the factual position must be established before any disallowance is lifted. Case-Laws Income Tax Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262836