https://www.taxtmi.com/caselaws?id=336848 The Tribunal dismissed the Revenue's appeal, affirming that the amendment to Section 40(a)(ia) by the Finance Act, 2010 is retrospective from 1st April 2005. The Tribunal upheld the CIT(A)'s decision to delete the disallowance of Rs. 2,20,93,203/- on account of job work expenses, as the TDS was deposited before the due date of filing the return. en-us Fri, 23 Dec 2016 00:00:00 +0530 Thu, 29 Dec 2016 13:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336848 The Tribunal dismissed the Revenue's appeal, affirming that the amendment to Section 40(a)(ia) by the Finance Act, 2010 is retrospective from 1st April 2005. The Tribunal upheld the CIT(A)'s decision to delete the disallowance of Rs. 2,20,93,203/- on account of job work expenses, as the TDS was deposited before the due date of filing the return. Case-Laws Income Tax Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336848