https://www.taxtmi.com/caselaws?id=273926 The Gujarat HC dismissed the Revenue's Tax Appeal against the Tribunal's judgment, which deleted expenditure disallowance under section 40(a)(ia) of the Act. The Court applied the explanation to section 40(a)(ia) retrospectively, upholding the Tribunal's decision regarding the belated deposit of tax deducted at source. en-us Mon, 14 Aug 2017 00:00:00 +0530 Fri, 20 Jul 2018 05:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273926 The Gujarat HC dismissed the Revenue's Tax Appeal against the Tribunal's judgment, which deleted expenditure disallowance under section 40(a)(ia) of the Act. The Court applied the explanation to section 40(a)(ia) retrospectively, upholding the Tribunal's decision regarding the belated deposit of tax deducted at source. Case-Laws Income Tax Mon, 14 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273926