https://www.taxtmi.com/caselaws?id=341555 The High Court of Bombay upheld the retrospective application of the amendment to Section 40(a)(ia) of the Income Tax Act, 1961 as amended by the Finance Act, 2010, from 1st April, 2005. The Court affirmed the Tribunal's decision that tax deducted at source must be deposited before the due date of filing the return to avoid disallowance of expenditure claims. The appeal challenging this decision was dismissed as it did not raise any substantial question of law, with no costs awarded. en-us Mon, 27 Mar 2017 00:00:00 +0530 Tue, 15 Oct 2019 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341555 The High Court of Bombay upheld the retrospective application of the amendment to Section 40(a)(ia) of the Income Tax Act, 1961 as amended by the Finance Act, 2010, from 1st April, 2005. The Court affirmed the Tribunal's decision that tax deducted at source must be deposited before the due date of filing the return to avoid disallowance of expenditure claims. The appeal challenging this decision was dismissed as it did not raise any substantial question of law, with no costs awarded. Case-Laws Income Tax Mon, 27 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341555