Reassessment Invalid if Amendments to Sections 44DA and 44BB, Effective April 1, 2011, are Applied Retrospectively.

Validity of reassessment - amendment to sections 44DA and 44BB by the Finance Act, 2010 w.e.f. 01.04.2011 are prospective - re-assessment by taking cognizance of the amendment as retrospective, do not stand - AT .....

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