TMI Blog2014 (8) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... ASH R CHAUDHARY [2014 (2) TMI 120 - GUJARAT HIGH COURT] - in Amendment under Section 40(1)(ia) of the Income Tax Act brought out by Finance Act, 2010 with effect from 01/04/2010 is having retrospective effect – thus no question of law arises for consideration – Decided against Revenue. - TAX APPEAL NO. 973 of 2013 - - - Dated:- 25-11-2013 - MR. M.R. SHAH AND MR. R.P.DHOLARIA, JJ. FOR THE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) Whether the amendment to Section 40(a)(ia) of the Income Tax Act brought out by Finance Act, 2010 with effect from 01/04/2010 is having retrospective effect? 2. At the outset, it is required to be noted that the only issued involved in the present Tax Appeal is Whether amendment to Section 40(a)(ia) of the Income Tax Act brought out by Finance Act, 2010 with effect from 01/04/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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