https://www.taxtmi.com/caselaws?id=191900 The appeal filed by the revenue against the order of the CIT(A)-II, Pune for A.Y. 2007-08 regarding disallowance u/s.40(a)(ia) was partly allowed for statistical purposes by the ITAT. The ITAT referred to a previous case and indicated that the second proviso to sec. 40(a)(ia) inserted by the Finance Act, 2012, might have retrospective applicability. As the facts were similar to the previous case, the matter was set aside to the Assessing Officer for further examination. The appeal was ultimately allowed for statistical purposes. en-us Wed, 15 Jan 2014 00:00:00 +0530 Tue, 02 May 2017 08:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191900 The appeal filed by the revenue against the order of the CIT(A)-II, Pune for A.Y. 2007-08 regarding disallowance u/s.40(a)(ia) was partly allowed for statistical purposes by the ITAT. The ITAT referred to a previous case and indicated that the second proviso to sec. 40(a)(ia) inserted by the Finance Act, 2012, might have retrospective applicability. As the facts were similar to the previous case, the matter was set aside to the Assessing Officer for further examination. The appeal was ultimately allowed for statistical purposes. Case-Laws Income Tax Wed, 15 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191900