https://www.taxtmi.com/caselaws?id=186511 The Tribunal upheld the CIT(A)'s decision to allow deduction under section 40(a)(ia) for failure to deduct TDS under section 194C, based on the retrospective application of the amendment by Finance Act, 2008. The Tribunal dismissed the revenue's appeal, affirming that if TDS is deducted in the last month of the previous year and paid before the due date for filing return, no disallowance under section 40(a)(ia) can be made. en-us Wed, 29 Feb 2012 00:00:00 +0530 Wed, 21 Sep 2016 11:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186511 The Tribunal upheld the CIT(A)'s decision to allow deduction under section 40(a)(ia) for failure to deduct TDS under section 194C, based on the retrospective application of the amendment by Finance Act, 2008. The Tribunal dismissed the revenue's appeal, affirming that if TDS is deducted in the last month of the previous year and paid before the due date for filing return, no disallowance under section 40(a)(ia) can be made. Case-Laws Income Tax Wed, 29 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186511