https://www.taxtmi.com/caselaws?id=401748 The Tribunal upheld the disallowance of expenses under Section 40(a)(ia) of the Income Tax Act for failure to deduct TDS. However, issues regarding the applicability of Section 194C(5) and the retrospective application of an amendment to Section 40(a)(ia) were remitted back to the Assessing Officer for further examination. The appeal was partly allowed for statistical purposes. en-us Thu, 24 Sep 2020 00:00:00 +0530 Wed, 16 Dec 2020 08:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401748 The Tribunal upheld the disallowance of expenses under Section 40(a)(ia) of the Income Tax Act for failure to deduct TDS. However, issues regarding the applicability of Section 194C(5) and the retrospective application of an amendment to Section 40(a)(ia) were remitted back to the Assessing Officer for further examination. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Thu, 24 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401748