| COURT: | ITAT Cochin |
| CORAM: | Chandra Poojari (AM), N.R.S. Ganesan (JM) |
| SECTION(S): | 40(a)(ia) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | TDS disallowance |
| COUNSEL: | Arun Raj S |
| DATE: | November 21, 2014 (Date of pronouncement) |
| DATE: | December 2, 2014 (Date of publication) |
| AY: | 2009-10 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 40(a)(ia) second proviso is not retrospective & so payment of TDS before due date of ROI does not prevent disallowance. Law laid down in Vector Shipping cannot be followed | |
(i) The next question arises for consideration is whether the second proviso to section 40(a)(ia) as incorporated by Finance Act, 2012 is retrospective in operation or prospective in operation. We are conscious that some of the benches of this Tribunal …
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