Levy of surcharge on tax u/s 113 - Block assessment u/s 158BC - ...

Supreme Court Rules Surcharge u/s 113 Applies Prospectively, Not Retroactively, for Block Assessments u/s 158BC.

September 18, 2014

Case Laws Income Tax SC

Levy of surcharge on tax u/s 113 - Block assessment u/s 158BC - Effective date of proviso appended to Section 113 of the Income Tax Act vide Finance Act, 2002 - the amendment is prospective - SC

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Levy of surcharge on tax u/s 113 - Block assessment u/s 158BC - ...

Supreme Court Rules Surcharge u/s 113 Applies Prospectively, Not Retroactively, for Block Assessments u/s 158BC.

September 18, 2014

Case Laws Income Tax SC

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