2011 (11) TMI 348 - CALCUTTA HIGH COURT

Retrospective operation of section 40(a)(ia) – tax deducted at source and paid before the due date of filing of the return of income - Held that:- Supreme Court in case of Allied Motors Pvt. Ltd. Vs CIT(1997 (3) TMI 9 - Supreme Court) and in case of CIT vs Alom Extrusions Ltd.(2009 (11) TMI 27 - Supreme Court) has already decided that the aforesaid provision has retrospective application.