2018 (7) TMI 1311 - SCH - Income Tax

Addition u/s 40(a)(ia) - addition towards various expenses for non-compliance of TDs provisions - applicability of second proviso to section 40(a)(ia) - Retrospectivity - Held that - No merit in these petitions. The special leave petitions are, accordingly, dismissed.

Summary

The Supreme Court of India, in 2018 (7) TMI 1311 - SC Order, dismissed the special leave petitions as they found no merit in them. The pending application was disposed of. Judges were Mr. Rohinton Fali Nariman and Mr. A.M. Khanwilkar.