Amendment made to Section 40(a)(ia) by Finance Act, 2010 - retrospective effect - Since the assessee has...

Amendment made to Section 40(a)(ia) by Finance Act, 2010 - retrospective effect - Since the assessee has filed its returns on 01.08.2005 i.e., in accordance with the due date under the provisions of Section 139 IT Act, hence, is allowed to claim the benefit of the amendment made by Finance Act, 2010 to the provisions of Section 40(a)(ia) of the IT Act. - HC .....

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