https://www.taxtmi.com/caselaws?id=199267 The amendment to section 40(a)(ia) of the Income-tax Act was treated as curative and retrospective, so the extended time for payment of TDS up to the return-filing due date applied to remove the earlier hardship. The provision was read purposively to avoid unequal treatment between TDS deducted in March and TDS deducted in earlier months, where the tax was ultimately deposited within the statutory period under section 139(1). On that basis, the disallowance was not sustainable and the assessee was entitled to deduction. en-us Wed, 30 Aug 2017 00:00:00 +0530 Sat, 24 Feb 2018 08:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199267 The amendment to section 40(a)(ia) of the Income-tax Act was treated as curative and retrospective, so the extended time for payment of TDS up to the return-filing due date applied to remove the earlier hardship. The provision was read purposively to avoid unequal treatment between TDS deducted in March and TDS deducted in earlier months, where the tax was ultimately deposited within the statutory period under section 139(1). On that basis, the disallowance was not sustainable and the assessee was entitled to deduction. Case-Laws Income Tax Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199267