2020 (8) TMI 677

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..... e revenue by the Supreme Court in COMMISSIONER OF INCOME-TAX, KOLKATA Vs. CALCUTTA EXPORT COMPANY [ 2018 (5) TMI 356 - SUPREME COURT] - Decided in favour of the assessee. - INCOME TAX APPEAL NO.51 OF 2012 - - - Dated:- 29-7-2020 - THE HON'BLE MR. JUSTICEARAVIND KUMAR AND THE HON'BLE MR. JUSTICE M.I. ARUN APPELLANT: SMT. JINITA CHATTERJEE, ADV. AND SRI. S. PARTHASARATHI, ADV. .....

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..... nal was justified in holding that the Section 40 (a) (ia) as amended by Finance Act, 2010 w.e.f. 1st April 2010 do not have retrospective effect? 3.Whether the Tribunal was justified in holding that the disallowance under Section 40(a)(ia) of the Act was possible when the appellant failed to deduct and remit tax on contract and professional charges payable within due date in the respective m .....

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