https://www.taxtmi.com/caselaws?id=437246 The Tribunal held that the amendment to Section 40(a)(ia) by the Finance Act, 2010 is retrospective. As the assessee deposited the TDS before the due date for filing the return, no disallowance was warranted. The disallowance made by the AO was deleted, and the appeal by the assessee was allowed. en-us Fri, 20 Jan 2023 00:00:00 +0530 Mon, 01 May 2023 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437246 The Tribunal held that the amendment to Section 40(a)(ia) by the Finance Act, 2010 is retrospective. As the assessee deposited the TDS before the due date for filing the return, no disallowance was warranted. The disallowance made by the AO was deleted, and the appeal by the assessee was allowed. Case-Laws Income Tax Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437246