No disallowance for short-deduction of TDS on basis of retro-amendment

Disallowance under section 40(a)(ia) could not be made for short deduction of tax at source on basis of restrospective amendment to section 40(a)(ia) by Finance Act, 2010 including surcharge in TDS amount [2015] 56 taxmann.com 181 (Cochin - Trib.) IN THE ITAT COCHIN BENCH Equity Intelligence (India) (P.) Ltd. v. Assistant Commissioner of Income-tax, Circle-1 (1), Koch