Held by Kerala High Court in Thomas George Muthoot on 03-07-2015, that 40(a)(ia) 2nd Proviso inserted w.e.f AY 2013-14 shall not operate retrospectively. 40(a) (ia) 2nd Proviso says that if assessee furnished a certificate from CA that deductee has paid tax on payment escaping TDS, no disallowance shall be made. Held by High Court that provisions are not curative in nature. Hence Allied Motors (SC) 224 ITR 677 and Alom Extrusion (SC) 317 ITR 306 is not applicable. However subsequent Delhi High Court Judgement in Ansal Land Mark Township dated 26-08-2015 has held the amendmend to be curative and hence held applicable prospectively. It may further be noted that SC in Vegetable Products 88 ITR 192 has held that view favourable to assess should be adopted in case of ambiguity.