TMI BlogApplicability of Section 115JB on banking Company - Scope of amendment in 115JB by Finance Act, 2012 -...Applicability of Section 115JB on banking Company - Scope of amendment in 115JB by Finance Act, 2012 - 115JB as it stood prior to its amendment by virtue of Finance Act, 2012, would not be applicable to a banking company - neither declaratory nor classificatory but make substantive and significant legislative changes which are admittedly applied prospectively ..... X X X X Extracts X X X X X X X X Extracts X X X X
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