https://www.taxtmi.com/caselaws?id=176986 The Tribunal allowed the appeal, setting aside the CIT(A)'s order and remanding the case to the AO for verification of compliance with the second proviso to section 40(a)(ia). The AO is to verify the inclusion of payments in the sub-contractors' income and allow the expenditure accordingly. This judgment underscores the retrospective applicability of the second proviso to section 40(a)(ia) and the procedural flexibility regarding Form No. 26A for earlier assessment years. en-us Fri, 21 Feb 2014 00:00:00 +0530 Fri, 01 Jan 2016 10:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176986 The Tribunal allowed the appeal, setting aside the CIT(A)'s order and remanding the case to the AO for verification of compliance with the second proviso to section 40(a)(ia). The AO is to verify the inclusion of payments in the sub-contractors' income and allow the expenditure accordingly. This judgment underscores the retrospective applicability of the second proviso to section 40(a)(ia) and the procedural flexibility regarding Form No. 26A for earlier assessment years. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176986