https://www.taxtmi.com/caselaws?id=178512 The amendment to section 40(a)(ia) by the Finance Act, 2010 was treated as clarificatory and remedial, so the relaxed rule applied retrospectively from the insertion of the provision. On that basis, no disallowance arises where tax deducted at source is deposited on or before the due date for filing the return under section 139(1). The controlling factual issue was whether the assessee had actually made payment within that deadline, and the matter was sent back for verification of the payment dates and fresh determination. en-us Fri, 26 Aug 2011 00:00:00 +0530 Mon, 08 Feb 2016 10:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178512 The amendment to section 40(a)(ia) by the Finance Act, 2010 was treated as clarificatory and remedial, so the relaxed rule applied retrospectively from the insertion of the provision. On that basis, no disallowance arises where tax deducted at source is deposited on or before the due date for filing the return under section 139(1). The controlling factual issue was whether the assessee had actually made payment within that deadline, and the matter was sent back for verification of the payment dates and fresh determination. Case-Laws Income Tax Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178512