2018 (7) TMI 1029

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..... sad, Adv., Mr. Zoheb Hussain, Adv. And Mrs. Anil Katiyar, AOR For the Respondent(s) : None ORDER Delay condoned. It is argued by learned ASG that the High Court has wrongly applied Rule 8D of the Income Tax Rules, 1962, inasmuch as, as per the Judgment of this Court in Godrej & Boyce Manufacturing Co. Ltd. [)2017) 81 Taxmann.com 111 SC], the said rule has prospective application w.e.f. 01.04.2 .....

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