https://www.taxtmi.com/caselaws?id=195885 The court upheld the decision that the amended provisions of Section 40[a](ia) of the Income Tax Act, 1961 apply retrospectively. It ruled that if TDS is deducted and deposited before filing the return, no disallowance could be made. The court found the amendment curative in nature, aiming to avoid hardship and discrimination. Referring to legislative intent and precedents, the court dismissed the appeal, affirming the retrospective application of the amendment from the date of insertion of Section 40[a](ia) to achieve its intended purpose. en-us Wed, 26 Nov 2014 00:00:00 +0530 Mon, 13 Nov 2017 21:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195885 The court upheld the decision that the amended provisions of Section 40[a](ia) of the Income Tax Act, 1961 apply retrospectively. It ruled that if TDS is deducted and deposited before filing the return, no disallowance could be made. The court found the amendment curative in nature, aiming to avoid hardship and discrimination. Referring to legislative intent and precedents, the court dismissed the appeal, affirming the retrospective application of the amendment from the date of insertion of Section 40[a](ia) to achieve its intended purpose. Case-Laws Income Tax Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195885