Validity of reassessment - amendment to sections 44DA and 44BB ...
Reassessment Invalid if Amendments to Sections 44DA and 44BB, Effective April 1, 2011, are Applied Retrospectively.
July 21, 2014
Case Laws Income Tax AT
Validity of reassessment - amendment to sections 44DA and 44BB by the Finance Act, 2010 w.e.f. 01.04.2011 are prospective - re-assessment by taking cognizance of the amendment as retrospective, do not stand - AT
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