Assessee made payment for work of land filling and levelling, however, failed to deduct TDS under section 194C.Assessing Officer and Commissioner (Appeals) made disallowance. On appeal the Tribunal held that  benefit of proviso to section 40(a)(ia) could not be given as assessee had failed to prove that payee had included amount received in its income. However the  amendment made in section 40(a)(ia) by Finance (No. 2) Act, 2014 is curative in nature, thus, having retrospective application, hence, disallowance under section 40(a)(ia) had to be restricted to 30 per cent instead of 100 per cent.  (AY. 2012-13, 2014-15)