2022 (6) TMI 812

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..... - SC ORDER ) The above amendment however came into effect from 1 April 2010 and has no application for Assessment Year 2010-11 corresponding to financial year 2009-2010. Since the assessment year in the present case is 2010-2011, the present Special Leave Petition stands on a distinct footing. Having considered the judgment of the High Court and in view of the above legal position, we are .....

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..... 932 of 2021 on 19 August 2021. 3 The above amendment however came into effect from 1 April 2010 and has no application for Assessment Year 2010-11 corresponding to financial year 2009-2010. Since the assessment year in the present case is 2010-2011, the present Special Leave Petition stands on a distinct footing. 4 Having considered the judgment of the High Court and in view of the above leg .....

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