Tribunal held  that since the Bombay High Court had held that the second proviso to section 40(a)(ia) (which provides that no disallowance was to be made if the assessee was not deemed to be an assessee-in-default under the first proviso to section 201(1) of the Act) is retrospective in nature, the matter was restored to the file of the Assessing Officer to examine the applicability of the second proviso to section 40(a)(ia) to the assessment year 2010-11. (AYs.  2010-11 to 2012-13)