Case Law Details
Case Name : Commissioner of Income Tax, Kol- XI, Kol Vs. Virgin Creations (High Court of Calcutta)
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All High Courts Calcutta High Court
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CIT Vs. Virgin Creations (Calcutta High Court)-
Court has held that amendment made in section 40(a)(ia) by Finance Act, 2010 is retrospective in nature and would apply from 01.04.2005. The said amendment provides that no dis allowance under section 40(a)(ia) could be made where the TDS has been paid before the due date of filing of return of income. This is first ruling of any High Court on this issue.
Supreme Court, as ha
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