Section 47(vii) as amended by Finance Act 2012 is retrospective in nature - Section 56(2)(viia) cannot...

Section 47(vii) as amended by Finance Act 2012 is retrospective in nature - Section 56(2)(viia) cannot be applied in respect of transaction where the transfer in the case falls u/s 47(vii) of the Income-Tax Act. .....

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