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2015 (5) TMI 183 - AT - Income TaxDisallowance u/s 40(a)(ia) - CIT(A) held that amendment in the section are clarificatory and retrospective - Held that:- When there was no dispute that the impugned TDS was deposited before the due date of filing of return then we can hold that the intention behind the amendment u/s.40(a)(ia) was to ensure the deposit of TDS and that the evidence of deposit of tax should be placed along with returned filed. In view of the legal position as discussed hereinabove, we are not inclined to disturb the factual as well as legal finding of learned CIT(A), and the same is hereby confirmed - Decided against Revenue.
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