https://www.taxtmi.com/caselaws?id=378386 The ITAT allowed the appeal, directing the AO to re-examine the disallowance under Section 40(a)(ia) in light of the retrospective application of the second proviso. The judgment emphasized the curative and retrospective nature of the provision, following established legal precedents. en-us Fri, 12 Apr 2019 00:00:00 +0530 Mon, 15 Apr 2019 07:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378386 The ITAT allowed the appeal, directing the AO to re-examine the disallowance under Section 40(a)(ia) in light of the retrospective application of the second proviso. The judgment emphasized the curative and retrospective nature of the provision, following established legal precedents. Case-Laws Income Tax Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378386