https://www.taxtmi.com/caselaws?id=274428 The Court dismissed the appeal by the appellant Revenue challenging the order of the Income Tax Appellate Tribunal regarding the applicability of TDS under section 40(a)(ia) of the Income Tax Act, 1961. The Court relied on precedent establishing that the relevant amendment had retrospective effect from 1st April, 2010. As such, the Court found no substantial question of law in the Tribunal's order, leading to the dismissal of the appeal. en-us Mon, 02 Nov 2015 00:00:00 +0530 Mon, 13 Aug 2018 20:06:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274428 The Court dismissed the appeal by the appellant Revenue challenging the order of the Income Tax Appellate Tribunal regarding the applicability of TDS under section 40(a)(ia) of the Income Tax Act, 1961. The Court relied on precedent establishing that the relevant amendment had retrospective effect from 1st April, 2010. As such, the Court found no substantial question of law in the Tribunal's order, leading to the dismissal of the appeal. Case-Laws Income Tax Mon, 02 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274428