2018 (9) TMI 365 - SCH - Income Tax

Retrospectivity of amendment brought in section 40(a)(ia) - no disallowance under section 40(a)(ia) required to be made as held by CIT(A) - belated deposit of TDS - Held that - In view of the Judgment dated 24.04.2018 passed by this Court titled as Commissioner of Income Tax Kolkata X Vs. M/s Calcutta Export Company 2018 (5) TMI 356 - SUPREME COURT and connected matters, these Special Leave Petitions are dismissed.

Summary

The Supreme Court of India, with judges Mr. Kurian Joseph and Mr. Sanjay Kishan Kaul, dismissed the Special Leave Petitions based on a judgment dated 24.04.2018 in the case of "Commissioner of Income Tax Kolkata X Vs. M/s Calcutta Export Company." The pending interlocutory application(s) were disposed of.