The retrospective amendment made by Finance Act, 2010 w.e.f. ...

Income Tax

November 3, 2016

The retrospective amendment made by Finance Act, 2010 w.e.f. 01.06.1976 in Explanation 2 to section 9(2) of the Act, which received the assent of the President of India on 08.05.2010, does not create any liability to the assessee in the case on hand for deduction of tax under section 195 of the Act on the remittance to 'OBT' since the payment was made much earlier - AT

View Source

← Previous Next →

The retrospective amendment made by Finance Act, 2010 w.e.f. ...

Income Tax

November 3, 2016

You may also like:

Companies (Amendment) Ordinance, 2018 - President gives assent to promulgation of the Companies Amendment (Ordinance), 2018

Royalty / FTS - Insertion of Explanation to section 9 by way of amendment by Finance Act, 2010 with retrospective effect from 01-06-1976 - whether it changes the...

Construction of residential complexes - Levy of ST on Advance received - the explanation inserted by Finance Act, 2010 cannot be have retrospective effect - AT

Service Tax on Renting of Immovable Property - Demand for the period prior to Retrospective Amendment made by Finance Act, 2010 - Extended period of limitation be not be invoked.

GST bill - One more step - President Pranab Mukherjee gives assent to the constitutional amendment bill today - now, the government is expected to notify the GST Council soon

Addition of Explanation to sub-section (2) to Section 9 through Finance Act, 2010 with retrospective effect from 1.6.1976 will therefore have no effect on taxability of...

Applicability of amendment to Rule 6 of the CENVAT Credit Rules, 2004 with retrospective effect - What was imperative was not issuance of a show cause notice but the...

MAT - Retrospective amendment to section 115JB by the Finance (No. 2) Act, 2009 - the amendment made is not ultra vires or unconstitutional. - HC

Disallowance of claim of CSR expenditure - the amendment is not with retrospective effect - CSR expenditure cannot be disallowed by invoking the explanation 2 to section...

Amendment made to Section 40(a)(ia) by Finance Act, 2010 - retrospective effect - Since the assessee has filed its returns on 01.08.2005 i.e., in accordance with the due...

Quick Updates: