https://www.taxtmi.com/highlights?id=54150 Amendment made to Section 40(a)(ia) by Finance Act, 2010 - retrospective effect - Since the assessee has filed its returns on 01.08.2005 i.e., in accordance with the due date under the provisions of Section 139 IT Act, hence, is allowed to claim the benefit of the amendment made by Finance Act, 2010 to the provisions of Section 40(a)(ia) of the IT Act. - HC en-us Fri, 24 Jul 2020 09:24:36 +0530 Fri, 24 Jul 2020 09:24:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54150 Amendment made to Section 40(a)(ia) by Finance Act, 2010 - retrospective effect - Since the assessee has filed its returns on 01.08.2005 i.e., in accordance with the due date under the provisions of Section 139 IT Act, hence, is allowed to claim the benefit of the amendment made by Finance Act, 2010 to the provisions of Section 40(a)(ia) of the IT Act. - HC Highlights Income Tax Fri, 24 Jul 2020 09:24:36 +0530 https://www.taxtmi.com/highlights?id=54150