https://www.taxtmi.com/caselaws?id=268402 The appeal challenging the disallowance under Section 40(a)(ia) of the Income Tax Act for the assessment year 2007-2008 was dismissed. The Tribunal found that the payment made to the subcontractor was directly paid by the Department and not received by the assessee. As the Department had deducted T.D.S. on these payments, the disallowance could not be made as the amounts paid did not form part of the assessee's assessment. The High Court deemed the discussion on the retrospective effect of the Finance Act, 2012, unnecessary and dismissed the appeal without costs. en-us Thu, 08 Oct 2015 00:00:00 +0530 Wed, 25 Nov 2015 10:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268402 The appeal challenging the disallowance under Section 40(a)(ia) of the Income Tax Act for the assessment year 2007-2008 was dismissed. The Tribunal found that the payment made to the subcontractor was directly paid by the Department and not received by the assessee. As the Department had deducted T.D.S. on these payments, the disallowance could not be made as the amounts paid did not form part of the assessee's assessment. The High Court deemed the discussion on the retrospective effect of the Finance Act, 2012, unnecessary and dismissed the appeal without costs. Case-Laws Income Tax Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268402