https://www.taxtmi.com/caselaws?id=337652 The Tribunal held that the amendment to Section 40(a)(ia) by the Finance Act, 2012, is retrospective from 1-4-2005. The Tribunal set aside the CIT(A)'s order and remanded the issue to the AO for verification of whether the payees had included the receipts from the Assessee in their returns of income. Other issues raised were left open without adjudication. The appeal was allowed for statistical purposes. en-us Fri, 02 Sep 2016 00:00:00 +0530 Fri, 13 Jan 2017 10:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337652 The Tribunal held that the amendment to Section 40(a)(ia) by the Finance Act, 2012, is retrospective from 1-4-2005. The Tribunal set aside the CIT(A)'s order and remanded the issue to the AO for verification of whether the payees had included the receipts from the Assessee in their returns of income. Other issues raised were left open without adjudication. The appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337652