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2016 (11) TMI 1607 - AT - Income TaxDisallowance of expenses u/s 40(a)(i)/40(a)(ia) - disallow payments when TDS was not done and subsequently become taxable on account of a retrospective legislation - HELD THAT:- CIT(A) followed the decision of this Tribunal in M/s WS Atkins India Pvt. Ltd, supra, which referred the decisions of Hyderabad Bench of the Tribunal in Infotech Enterprises Ltd [2014 (1) TMI 1363 - ITAT HYDERABAD] wherein it has been held that section 40(a)(ia) would not apply to disallow payments when TDS was not done and subsequent ly become taxable on ac count of a retrospective legislation. It has also referred to the decisions of the Delhi & Mumbai Tribunal in SMS Demag Pvt Ltd [2018 (1) TMI 184 - ITAT DELHI] & Sonic Biochem Extractions Pvt. Ltd. [2013 (9) TMI 193 - ITAT MUMBAI]. We uphold the decision of the CIT(A) and dismiss the grounds raised by the Revenue.
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