https://www.taxtmi.com/caselaws?id=180707 The Tribunal upheld the CIT(Appeals) decision, dismissing the Revenue's appeal against the deletion of disallowance under section 40(a)(ia) for the assessment year 2008-09. The assessee, engaged in trading paper products, had substantially complied with TDS provisions, and the amendment by Finance Act, 2010 was considered curative and applicable retrospectively from 01.04.2005. The Assessing Officer's disallowance was deemed unjustified as the TDS was remitted within the statutory period, allowing the expenses. en-us Thu, 20 Jun 2013 00:00:00 +0530 Thu, 31 Mar 2016 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180707 The Tribunal upheld the CIT(Appeals) decision, dismissing the Revenue's appeal against the deletion of disallowance under section 40(a)(ia) for the assessment year 2008-09. The assessee, engaged in trading paper products, had substantially complied with TDS provisions, and the amendment by Finance Act, 2010 was considered curative and applicable retrospectively from 01.04.2005. The Assessing Officer's disallowance was deemed unjustified as the TDS was remitted within the statutory period, allowing the expenses. Case-Laws Income Tax Thu, 20 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180707