Tribunal held  that the effect of the amendment by the Finance Act, 2010 is that the assessee deducting tax either in the last month of the previous year or first eleven months of the previous year shall be entitled to deduction of the expenditure in the year of incurring it, if the tax so deducted at source is paid on or before the due date for filing the return under S.  139(1).  Merely because an appeal had been preferred against the judgment of the High Court which took the view that the amendment to the provisions of S.  40(a)(ia) by the Finance Act, 2010 with effect from April 1, 2010 was retrospective in its operation and was applicable from April 1, 2005, it could not be the basis not to follow the binding decision of the High Court.  Since the tax deduction at source had been remitted on or before the due date of filing of return by the assessee, no disallowance under S.  40(a)(ia) could be made and the entire addition made by the AO should be deleted.  (AY.   2005-06).