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TMI Blog2013 (8) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... order of CIT(A)-Durgapur in Appeal No.109/CIT(A)/DGP/2010-11 dated 12.03.2012. Assessment was framed by I.T.O., Ward-1(3), Durgapur u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the act ) for A.Yr. 2008-09 vide its order dated 24.12.2010. 2. The only issue in this appeal of assessee is against the order of CIT(A), Durgapur in confirming the disallowance of claim of expe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions in ITAT No.302 of 2011 GA No. 3200/2011 dated 23.11.2011, wherein it has been held as under: It is argued by Mr.Nizamuddin that this Court needs to take decision as to whether section 40(A)(1a) is having retrospective operation or not. The learned Tribunal on fact found that the assessee had deducted tax at source from the paid charges between the period April 1, 2005 and Apri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot decide otherwise. Hence we dismiss the appeal without any order as to costs. 4. Once the issue is decided by Hon ble jurisdictional High Court that the amendment in the provisions of section 40(a)(ia) of the Act by Finance Act, 2010 is remedial and curative in nature and TDS paid on or before the due date of filing of return u/s. 139(1) of the Act, deduction in respect to the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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