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Income Tax

Explanation inserted u/s 80IA(4) by FA (No.2) of 2009 -...

High Court Upholds Constitutionality of 2009 Clarification in Section 80IA(4) on Works Contracts, Ensures Original Intent Preserved.

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Income TaxMarch 22, 2013Case LawsHC

Explanation inserted u/s 80IA(4) by FA (No.2) of 2009 - execution of works contract - explanation only supplied clarity where, at best confusion was possible in the unamended provision, not unconstitutional - HC

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