https://www.taxtmi.com/caselaws?id=390535 The Tribunal held that the amended provisions of section 194C(6) could not be retroactively applied to the assessment year 2011-12. Therefore, the addition made by the Assessing Officer under section 40(a)(ia) was not sustainable. The appeal of the assessee was allowed, and the disputed amount of Rs. 5,00,000 was directed to be deleted. en-us Wed, 04 Dec 2019 00:00:00 +0530 Mon, 06 Jan 2020 06:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390535 The Tribunal held that the amended provisions of section 194C(6) could not be retroactively applied to the assessment year 2011-12. Therefore, the addition made by the Assessing Officer under section 40(a)(ia) was not sustainable. The appeal of the assessee was allowed, and the disputed amount of Rs. 5,00,000 was directed to be deleted. Case-Laws Income Tax Wed, 04 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390535