2011 (11) TMI 348

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....gned judgment and order. We have also examined the point formulated for which the present appeal is sought to be admitted.   It is argued by Mr. Nizamuddin that this court needs to take decision as to whether section 40(A)(ia) is having retrospective operation or not. The learned Tribunal on fact found that the assessee had deducted tax at source from the paid charges between the period....