https://www.taxtmi.com/caselaws?id=467559 The amended proviso to section 40(a)(ia), which permits deduction where tax deducted at source is deposited before the due date under section 139(1), was treated as a curative and beneficial amendment with retrospective effect from the date of insertion. Applying that principle, the disallowance of labour charges could not stand because the deducted tax had been deposited within the return-filing due date. The statutory condition for disallowance was therefore not attracted, and the assessee was entitled to relief. en-us Tue, 18 Feb 2025 00:00:00 +0530 Tue, 24 Mar 2026 14:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467559 The amended proviso to section 40(a)(ia), which permits deduction where tax deducted at source is deposited before the due date under section 139(1), was treated as a curative and beneficial amendment with retrospective effect from the date of insertion. Applying that principle, the disallowance of labour charges could not stand because the deducted tax had been deposited within the return-filing due date. The statutory condition for disallowance was therefore not attracted, and the assessee was entitled to relief. Case-Laws Income Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467559