https://www.taxtmi.com/caselaws?id=178009 The Tribunal found merit in the arguments regarding the retrospective application of the proviso to section 40(a)(ia) of the Income Tax Act, remanding three cases to the Assessing Officer for fresh adjudication. The appeals were allowed for statistical purposes, emphasizing the need for a thorough review of the proviso's applicability and adherence to principles of natural justice. en-us Mon, 08 Sep 2014 00:00:00 +0530 Wed, 27 Jan 2016 09:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178009 The Tribunal found merit in the arguments regarding the retrospective application of the proviso to section 40(a)(ia) of the Income Tax Act, remanding three cases to the Assessing Officer for fresh adjudication. The appeals were allowed for statistical purposes, emphasizing the need for a thorough review of the proviso's applicability and adherence to principles of natural justice. Case-Laws Income Tax Mon, 08 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178009