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2014 (8) TMI 731 - HC - Income TaxTDS payment made after due date – Effect of amendment to section 40(a)(ia) – Held that:- Following the decision in COMMISSIONER OF INCOME TAX II Versus GUJARAT STATE ROAD TRANSPORT CORPORATION [2014 (2) TMI 120 - GUJARAT HIGH COURT] - amendment u/s 40(1)(ia) of the Income Tax Act, 1961 brought out by the Finance Act, 2010 w.e.f. 01.04.2010 is having retrospective effect – Decided against Revenue.
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