Held that in view of retrospective amendment of section 40(a)(ia) made by the Finance Act, 2010, tax deducted at source which was paid before filing of return under section 139(1) though beyond the stipulated time limit cannot be disallowed under section 40(a)(ia). (AY. 2005-06, to 2007-08, 2011-12)
Infab Infrastucture (P) Ltd v. Dy. CIT(2023) 222 TTJ 421 (Ahd)(Trib)
S. 40(a)(ia): Amounts not deductible-Deduction at source-Tax paid before due date of filing of return though beyond stipulated time limit-Cannot be disallowed. [S. 139(1)]