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2016 (8) TMI 1310 - HC - Income TaxAddition u/s 40(a)(ia) - addition towards various expenses for non-compliance of TDs provisions - applicability of second proviso to section 40(a)(ia) - Retrospectivity - Held that:- As decided in appeal preferred by the assessee [2016 (2) TMI 1148 - ITAT KOLKATA] if the payees have included the subject mentioned receipts in their books/returns of income, then second proviso to section 40(a)(ia) of the Act should have to be invoked and no disallowance u/s. 40(a)(ia) of the Act could be made. . We also find that the provisions of section 40(a)(ia) of the Act has been held to be retrospective in operation by the decision of the Hon’ble Delhi High Court in the case of CIT vs Ansal Land Mark Township (P) Ltd reported in (2015 (9) TMI 79 - DELHI HIGH COURT). Thus we deem it fit and appropriate, to set aside the issue to the file of the ld.AO to decide the impugned issue u/s. 40(a)(ia) in the light of applicability of second proviso to section 40(a)(ia) Revenue-appellant is unable to show any infirmity in that order. We, as such, are not inclined to admit the appeal, which is, accordingly dismissed
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