Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 296 - AT - Income TaxWhether amendment made to the provisions of section 40a(ia) by the Finance Act,2010, would apply with retrospective effect from 1.4.2005 or w.e.f 1.4.2010 - Held that:- Amendment to the provisions of Sec.40(a)(ia), by the Finance Act, 2010 is applicable retrospectively from 1.4.2005. Consequently, any payment of tax deducted at source on or before the due date for filing return of income u/s 139(1), can not be disallowed in terms of provisions of Section 40a(ia) - Decided against Revenue.
|