https://www.taxtmi.com/highlights?id=49332 Disallowance u/s 40(a)(ia) - Additions for non-deduction of TDS - Decision of Delhi HC that the second proviso to Section 40(a)(ia) of the Act is declaratory and curative in nature and has retrospective effect from 1st April 2005, accepted by the Karnataka HC. en-us Wed, 18 Sep 2019 12:44:54 +0530 Wed, 18 Sep 2019 12:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49332 Disallowance u/s 40(a)(ia) - Additions for non-deduction of TDS - Decision of Delhi HC that the second proviso to Section 40(a)(ia) of the Act is declaratory and curative in nature and has retrospective effect from 1st April 2005, accepted by the Karnataka HC. Highlights Income Tax Wed, 18 Sep 2019 12:44:54 +0530 https://www.taxtmi.com/highlights?id=49332