Tribunal held that amendment made by Finance Act (No.2) to section 40(a)(ia) with effect from 01-04-2015 whereby disallowance of expenses under section 40(a)(ia) on account of non deduction of TDS has to be restricted to 30 percent of expenses as against 100 percent, is curative in nature and thus same has to applied retrospectively. Therefore where assessee made payments of commission in assessment year in question without deducting tax at source, said payments were to be disallowed to extent of 30 percent only. (AY. 2014-15)