https://www.taxtmi.com/caselaws?id=428413 The tribunal allowed the assessee's appeal, emphasizing the retrospective application of the amendment to section 40(a)(ia) of the Income Tax Act. The tribunal directed the matter to be remitted to the Assessing Officer for verification in accordance with the law, placing the onus on the assessee to meet the conditions for deleting the disallowance. The tribunal refrained from addressing a second claim, opting for total relief and leaving the matter open for further consideration. en-us Tue, 13 Sep 2022 00:00:00 +0530 Fri, 30 Sep 2022 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428413 The tribunal allowed the assessee's appeal, emphasizing the retrospective application of the amendment to section 40(a)(ia) of the Income Tax Act. The tribunal directed the matter to be remitted to the Assessing Officer for verification in accordance with the law, placing the onus on the assessee to meet the conditions for deleting the disallowance. The tribunal refrained from addressing a second claim, opting for total relief and leaving the matter open for further consideration. Case-Laws Income Tax Tue, 13 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428413