Disallowance u/s 40(a)(ia) - Delayed deposit of TDS colected in government exchequer - there cannot be...

Disallowance u/s 40(a)(ia) - Delayed deposit of TDS colected in government exchequer - there cannot be any disallowance on this count. Assessing Officer could not have made a disallowance under section 40(a)(ia) in view of the retrospective nature of the proviso to the said section. - HC .....

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