https://www.taxtmi.com/caselaws?id=368213 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to delete the disallowance under Section 40(a)(ia) of Rs. 89,08,758/-, as the assessee had paid the TDS before the due date for filing the return. The Tribunal found the amendments by the Finance Act, 2010, to be retrospective, supported by relevant judicial pronouncements. Additionally, the Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s order and emphasizing the assessee's compliance with TDS provisions. The final judgment was pronounced on 25.09.2018. en-us Tue, 25 Sep 2018 00:00:00 +0530 Thu, 04 Oct 2018 07:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368213 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to delete the disallowance under Section 40(a)(ia) of Rs. 89,08,758/-, as the assessee had paid the TDS before the due date for filing the return. The Tribunal found the amendments by the Finance Act, 2010, to be retrospective, supported by relevant judicial pronouncements. Additionally, the Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s order and emphasizing the assessee's compliance with TDS provisions. The final judgment was pronounced on 25.09.2018. Case-Laws Income Tax Tue, 25 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368213