https://www.taxtmi.com/caselaws?id=186144 The Assessee's appeal was allowed regarding the Section 40(a)(ia) addition, as the ITAT considered the amendment retrospective and clarified that if TDS is paid before the return filing due date, no disallowance is required. The Revenue's appeal was dismissed as the CIT(A) found the additions unjustified based on specific findings regarding undervaluation of closing stock and excessive job charges. The ITAT upheld the CIT(A)'s decision, leading to the dismissal of the Revenue's appeal. en-us Fri, 04 Feb 2011 00:00:00 +0530 Thu, 08 Sep 2016 15:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186144 The Assessee's appeal was allowed regarding the Section 40(a)(ia) addition, as the ITAT considered the amendment retrospective and clarified that if TDS is paid before the return filing due date, no disallowance is required. The Revenue's appeal was dismissed as the CIT(A) found the additions unjustified based on specific findings regarding undervaluation of closing stock and excessive job charges. The ITAT upheld the CIT(A)'s decision, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Fri, 04 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186144