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2019 (4) TMI 2015 - AT - Income TaxAddition u/s 40(a)(ia) - assessee has not made TDS from the payment made towards legal and professional fee - applicability of second proviso to section 40(a)(ia) - HELD THAT:- Hon’ble Delhi High Court in the case of CIT vs. Ansal Land Mark Township (P.) Ltd [2015 (9) TMI 79 - DELHI HIGH COURT] has considered the applicability of second proviso to section 40(a)(ia) of the Act and held that the second proviso to section 40(a)(ia) is declaratory and curative and it has retrospective effect from 01/04/2005. Since the facts before me are similar, respectfully following the decision of Ansal Land Mark Township (P.) Ltd (supra), hold that without treating the assessee as ‘an assessee in default’ the disallowance u/s 40(a)(ia) should not be made. The assessee’s appeal is accordingly allowed.
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