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2016 (4) TMI 262 - GUJARAT HIGH COURT

2016 (4) TMI 262 - GUJARAT HIGH COURT - TMI - Amendment to section 40(a)(ia) - retrospectivity or prospectivity - Held that:- The controversy involved in the present case stands concluded in favour of the assessee and against the revenue by the decision of this court in the case of Commissioner of Income Tax v. BMS Projects, (2014 (4) TMI 242 - GUJARAT HIGH COURT ) and Commissioner of Income Tax, Ahmedabad-IV v. Omprakash R Chaudhary [2015 (2) TMI 150 - GUJARAT HIGH COURT] wherein it has been he .....

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bunal, "D" Bench, Ahmedabad in C.O. No.109/Ahd/2010 in ITA No.2704/Ahd/2008 on the following questions stated be the substantial questions of law: "[A] Whether on the facts and the circumstances of the case and in law, the ITAT is justified in deleting the disallowance of ₹ 2,31,33,256/- in respect of that part of the contract payment which was made by the assessee upto February, 2005, despite the fact that payment of TDS on such payment was made to the Govt. A/c. in the mon .....

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