Addition on account of non deduction of TDS from interest paid to NBFCs - disallowance u/s 40(a)(ia) -...

Addition on account of non deduction of TDS from interest paid to NBFCs - disallowance u/s 40(a)(ia) - amendment brought by Finance Act 2012 in section 40(1)(ia) and 201(1) is declaratory and curative and therefore, such an amendment shall have retrospective effect from 1.4.2005. - AT .....

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