https://www.taxtmi.com/caselaws?id=176562 The ITAT upheld the CIT(A)'s decision to delete the disallowance of Rs. 12,39,11,827 under section 40(a)(ia) as the TDS was paid before the return filing due date. The amendment to section 40(a)(ia) by the Finance Act, 2010 was considered retrospective from 1.4.2005, covering the relevant assessment year. The ITAT dismissed the Revenue's appeal, emphasizing adherence to higher judicial decisions and the retrospective application of curative amendments. en-us Tue, 24 Mar 2015 00:00:00 +0530 Thu, 24 Dec 2015 23:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176562 The ITAT upheld the CIT(A)'s decision to delete the disallowance of Rs. 12,39,11,827 under section 40(a)(ia) as the TDS was paid before the return filing due date. The amendment to section 40(a)(ia) by the Finance Act, 2010 was considered retrospective from 1.4.2005, covering the relevant assessment year. The ITAT dismissed the Revenue's appeal, emphasizing adherence to higher judicial decisions and the retrospective application of curative amendments. Case-Laws Income Tax Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176562