https://www.taxtmi.com/caselaws?id=329503 The ITAT upheld the CIT(A)'s decision to apply the relaxation introduced by the Finance Act, 2010 retrospectively for TDS deductions. The Revenue's appeal for failure to deduct TDS was allowed for re-examination by the Assessing Officer. The ITAT partially allowed the assessee's appeal by reducing the disallowance under section 40(a)(ia) for lack of verifiable expenses to &8377; 22,635 related to Hotel and lunch expenses only. en-us Wed, 08 Jun 2016 00:00:00 +0530 Mon, 04 Jul 2016 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329503 The ITAT upheld the CIT(A)'s decision to apply the relaxation introduced by the Finance Act, 2010 retrospectively for TDS deductions. The Revenue's appeal for failure to deduct TDS was allowed for re-examination by the Assessing Officer. The ITAT partially allowed the assessee's appeal by reducing the disallowance under section 40(a)(ia) for lack of verifiable expenses to &8377; 22,635 related to Hotel and lunch expenses only. Case-Laws Income Tax Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329503