IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-406-2014 Date of decision:- 14.05.2015 Commissioner of Income Tax, Faridabad ...Appellant Versus M/s Gurunanak Engineering Services ...Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE G.S. SANDHAWALIA Present: Mr. Tajender K. Joshi, Advocate, for appellant. **** S.J. VAZIFDAR, A.C.J. (ORAL) This is appeal against order of Income Tax Appellate Tribunal dated 14.03.2014. 2. Division Bench of this Court by order and judgement dated 07.10.2014 in Commissioner of Income Tax, Faridabad Vs M/s Foremost International Pvt. Ltd. held that amendment to Section 40(a)(ia) which came into effect on 01.04.2010 by Finance Act, 2010 is retrospective. Thus, in any event, there was no contravention of provisions of Section 40(a)(ia) of Act by assessee-respondent. 3. question of law sought to be raised in appeal is, therefore, answered against appellant. 4. appeal is accordingly dismissed. (S.J. VAZIFDAR) ACTING CHIEF JUSTICE (G.S. SANDHAWALIA) JUDGE 14.05.2015 Amodh 1 of 1 ::: Downloaded on - 08-07-2020 10:58:35 ::: Commissioner of Income-tax, Faridabad v. Gurunanak Engineering Service