Supreme court verdict on amendment to overrule a judgement is not valid

Honourable Supreme Court in ACIT (Agr. IT) vs. Netley ‘B’ Estate has held that while an amendment to overrule a judgement is not valid, it is permissible to retrospectively alter the character of the levy so as to save it from illegality – (2015-ITRV-SC-163)

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eMinds Legal is a Corporate Law Firm based in Gurgaon, India specializing in Corporate Legal, Corporate Secretarial and Compliance. The Firm comprises of a team of Corporate Lawyers and Company Secretaries with in-depth subject matter knowledge and participative industry experience of over 15 years.

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