Vires of clause (i) of explanation 1 to Section 115JB(2) in its ...
Amendment to Explanation 1, Section 115JB(2) Valid; Corrected Statutory Flaw, Applies Retrospectively and Prospectively.
May 6, 2017
Case Laws Income Tax HC
Vires of clause (i) of explanation 1 to Section 115JB(2) in its prospective and retrospective operation - The amending Act cured the statutory provision of the vice from which it suffered and it was given retrospective effect which was quite within the competence of the legislature. - HC
View Source