No disallowance if TDS default was cured before filing of return; amendment to sec. 40(a)(ia) is ret

IT : Amendment to section 40(a)(ia) by Finance Act, 2010 is retrospective and therefore, when assessee has paid to Government account tax deducted at source before due date of filing of return of income under section 139(1), disallowance of expenditure by invoking provisions of section 40(a)(ia) is not called for