https://www.taxtmi.com/caselaws?id=177054 The Tribunal allowed the appeal, setting aside the CIT(A) order and remitting the matter to the Assessing Officer for further assessment based on the retrospective application of the second proviso to section 40(a)(ia) of the Income Tax Act, 1961. en-us Fri, 10 Oct 2014 00:00:00 +0530 Sat, 02 Jan 2016 10:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177054 The Tribunal allowed the appeal, setting aside the CIT(A) order and remitting the matter to the Assessing Officer for further assessment based on the retrospective application of the second proviso to section 40(a)(ia) of the Income Tax Act, 1961. Case-Laws Income Tax Fri, 10 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177054