https://www.taxtmi.com/caselaws?id=178968 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 19,99,800/- under section 40(a)(ia) of the Income-tax Act. The Tribunal applied the retrospective effect of the Finance Act, 2010 from 1-4-2005, ruling that the disallowance was unwarranted as the assessee had deposited the TDS before the due date for filing the return. Consequently, the Revenue's appeal was dismissed, rendering the cross objection by the assessee moot. Both appeals were ultimately rejected. en-us Thu, 27 Sep 2012 00:00:00 +0530 Wed, 17 Feb 2016 10:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178968 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 19,99,800/- under section 40(a)(ia) of the Income-tax Act. The Tribunal applied the retrospective effect of the Finance Act, 2010 from 1-4-2005, ruling that the disallowance was unwarranted as the assessee had deposited the TDS before the due date for filing the return. Consequently, the Revenue's appeal was dismissed, rendering the cross objection by the assessee moot. Both appeals were ultimately rejected. Case-Laws Income Tax Thu, 27 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178968