Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 784 - HC - Income TaxDisallowance under Section 40 [a](ia) - retrospectivity - Held that:- This issue is now not res integra in view of the decision of the Division Bench of this Court in the case of Commissioner of Income Tax Vs. Omprakash R. Chaudhari and Others [2015 (2) TMI 150 - GUJARAT HIGH COURT] wherein specifically observed and held that the amendment to Section 40[a](ia) of the Income Tax Act by Finance Act, 2010 shall be made applicable retrospectively. - Decided against revenue
|