https://www.taxtmi.com/caselaws?id=189301 The Tribunal allowed the appeal for statistical purposes. The delay in filing the appeal was condoned based on the liberal approach advocated by the Supreme Court. Regarding the disallowance under section 40(a)(ia) of the Income Tax Act, the Tribunal held the amendment to be retrospective from 1st April 2005, directing the AO to re-examine the TDS payments. Disallowance would be sustained for payments with no TDS deducted or deposited after the due date, while no disallowance would apply for payments where TDS was deposited before the return due date. The AO was instructed to re-adjudicate the issue after providing the assessee with a fair opportunity to present their case. en-us Fri, 17 Jun 2011 00:00:00 +0530 Thu, 05 Jan 2017 11:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189301 The Tribunal allowed the appeal for statistical purposes. The delay in filing the appeal was condoned based on the liberal approach advocated by the Supreme Court. Regarding the disallowance under section 40(a)(ia) of the Income Tax Act, the Tribunal held the amendment to be retrospective from 1st April 2005, directing the AO to re-examine the TDS payments. Disallowance would be sustained for payments with no TDS deducted or deposited after the due date, while no disallowance would apply for payments where TDS was deposited before the return due date. The AO was instructed to re-adjudicate the issue after providing the assessee with a fair opportunity to present their case. Case-Laws Income Tax Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189301