https://www.taxtmi.com/caselaws?id=191993 The Tribunal allowed the appeal, directing the deletion of the addition made by the Assessing Officer under section 40(a)(ia) of the IT Act. The Tribunal considered legal precedents supporting the retrospective application of the section and upheld the appellant's position based on timely deduction and payment of TDS, in line with judgments of the Calcutta High Court. en-us Fri, 13 Jul 2012 00:00:00 +0530 Thu, 15 Jun 2017 19:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191993 The Tribunal allowed the appeal, directing the deletion of the addition made by the Assessing Officer under section 40(a)(ia) of the IT Act. The Tribunal considered legal precedents supporting the retrospective application of the section and upheld the appellant's position based on timely deduction and payment of TDS, in line with judgments of the Calcutta High Court. Case-Laws Income Tax Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191993