Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2004 (3) TMI 318 - AT - Income Tax
Extract:
.......ss incurred by the SEEPZ unit. In view of this finding, the question whether section 14A-of the Act is prospective or retrospective in operation, has become academic. I concur with the finding of the learned Accountant Member. 22. The matter will now go before the regular Bench for deciding the appeal in accordance with the opinion of the majority.