Held that Circular No. 1 of 2015, dt. 21st Jan., 2015 has clarified that the amendment made by the Finance (No. 2) Act, 2014 to the provisions of s. 40(a)(ia) is effective from 1st April, 2015 and will, accordingly, apply in relation to the AY.  2015-16 and subsequent years.  AO is directed to apply the  amended provision while computing disallowance under s. 40(a)(ia).  (AY-2009-10 to 2015-16)