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Pr. Commissioner of Income Tax-I Versus Abhishek Exim Pvt. Ltd.

2016 (4) TMI 262 - GUJARAT HIGH COURT

Amendment to section 40(a)(ia) - retrospectivity or prospectivity - Held that:- The controversy involved in the present case stands concluded in favour of the assessee and against the revenue by the decision of this court in the case of Commissioner .....

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the Income Tax Act, 1961 by the Finance Act, 2010 has retrospective effect. - Tax Appeal No. 286 of 2016 - Dated:- 29-3-2016 - Harsha Devani And G. R. Udhwani, JJ. For the Appellant : Mr Sudhir M Mehta, Sr Standing Counsel ORDER ( Per : Honourable Ms .....

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No.109/Ahd/2010 in ITA No.2704/Ahd/2008 on the following questions stated be the substantial questions of law: "[A] Whether on the facts and the circumstances of the case and in law, the ITAT is justified in deleting the disallowance of ₹ .....

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vision of section 40(a)(ia) of the Act as applicable in Assessment Year 2005-06? [B] Whether on the facts and the circumstances of the case and in law, the Hon ble ITAT is justified in holding that the decision of the Hon ble Jurisdictional High Cour .....

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e amendment made to section 40(a)(ia) of the Income-tax Act, 1961 with effect from 01.04.2010 vide Finance Act, 2010 will have retrospective application with effect form 01.04.2015? 2. The assessment year is 2005-06. 3. Heard Mr. Sudhir Mehta, learne .....

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