During assessment proceedings, Assessing Officer held  that assessee had made payments of interest without deducting tax at source. He  disallowed said payments.  Assessee raised a plea before the Tribunal that  since it had not been treated as assessee in default under section 201(1), disallowance under section 40(a)(ia) was not warranted. Tribunal held that  in view of second proviso to section 40(a)(ia) coming into effect from 1-4-2012 by Finance Act, 2012 disallowance was to be deleted and, matter was to be remanded back for disposal afresh. (AY. 2013-14)