https://www.taxtmi.com/caselaws?id=189418 The Appellate Tribunal at Ahmedabad partially allowed the appeal, citing the retrospective applicability of the amendment in Section 40(a)(ia) brought in by Finance (No.2) Act, 2014. The disallowance under Sec. 40(a)(ia) was restricted to 30% of the amount, in line with the clarificatory nature of the amendment. en-us Tue, 19 Jul 2016 00:00:00 +0530 Sun, 08 Jan 2017 19:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189418 The Appellate Tribunal at Ahmedabad partially allowed the appeal, citing the retrospective applicability of the amendment in Section 40(a)(ia) brought in by Finance (No.2) Act, 2014. The disallowance under Sec. 40(a)(ia) was restricted to 30% of the amount, in line with the clarificatory nature of the amendment. Case-Laws Income Tax Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189418