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Commissioner of Income Tax & ors. Versus Gujarat State Petroleum Corporation Ltd.

Deduction u/s 80IB - Constitutional validity of the amendment to sub-Section (9) of Section 80-IB - Hec has held [2015 (3)986 - GUJARAT HIGH COURT] that Explanation added to Section 80-IB(9) by amendment is substantive law and could not apply retrospectively. The Explanation added to Section 80-IB(9) breaches the rule of law and is arbitrary being violative of Article 14 of the Constitution of India is struck down. In the result, both the writ petitions succeed and are allowed. The Explanation t .....

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davit, if any, be filed within four weeks therefrom. - List the matters after ten weeks. The prayer for interim relief shall be considered on the next date of hearing. - As we are entertaining the matter, the High Court(s) where the appeals are pending shall not finalize the same till the matter is dealt with by this Court. - Petition(s) for Special Leave to Appeal (C).........../2015, CC No(s). 18370/2015, With S.L.P.(C)...CC No. 18449/2015, S.L.P.(C)...CC No. 18360/2015 (With appln.(s) .....

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