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2017 (5) TMI 262 - HC - Income TaxVires of clause (i) of explanation 1 to Section 115JB(2) in its prospective and retrospective operation - Held that:- The provision impugned in the present writ petition was considered in Whirlpool of India Limited & Anr. (2013 (3) TMI 414 - DELHI HIGH COURT) and it has been held that, no new levy has been proposed to be made by the amendment. The nature of the levy has been changed. It merely cures a provision of vice. The amendment made is not ultra vires or unconstitutional.
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