Tribunal held that as per the second proviso inserted in section 40(a)(ia) was declaratory and curative and was a retrospective effect from April 1, 2005. It is incumbent upon the assessee to furnish necessary evidence to demonstrate that the payees had shown receipts as their income. The assessee was directed to furnish necessary evidence and the Assessing Officer was directed to examine the evidence and decide the issue afresh.( AY.2012-13, 2015-16)
Avaya India Pvt. Ltd. v .Add. CIT (2020)78 ITR 305 ( Delhi) (Trib)
S. 40(a)(ia): Amounts not deductible – Deduction at source – Car lease rentals – Directed to furnish evidence that whether the payee had shown receipts as their income . [ S.37(1) ]