2015 (4) TMI 84

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....usekar ORDER Per Dr. O.K.Narayanan, VICE PRESIDENT The appeal is filed by the Revenue. The cross objection is filed by the assessee. The relevant assessment year is 2008-09. The appeal and the cross objection are directed against the order of the Commissioner of Income-tax (Appeals)-XII at Chennai dated 8.11.2011 and arise out of the assessment completed under sec.143(3) of the Income-tax....

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.... not been paid so. It is the case of the Revenue that the TDS made for earlier months and not paid within the time, calls for disallowance under sec.40(a)(ia). 3. The Hon'ble Calcutta High Court in the case of CIT v. Virgin Creations in 2012-TIOL-181-HC-KOL-IT has held that the relevant amendment brought into the statute is retrospective and therefore, all such payments of TDS made before due d....