Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2020 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (8) TMI 677 - HC - Income TaxDisallowance u/s 40(a)(ia) - appellant failed to deduct and remit tax on contract and professional charges payable within due date - Retrospective effect of amendment made by the Finance Act, 2010 in Section 40(a)(ia) - HELD THAT:- Substantial question of law has been answered against the revenue by the Supreme Court in ‘COMMISSIONER OF INCOME-TAX, KOLKATA Vs. CALCUTTA EXPORT COMPANY’ [2018 (5) TMI 356 - SUPREME COURT] - Decided in favour of the assessee.
|