Cpio

Retrospective operation of Section 80IA(4) is valid as per amendment

CLR Editorial Notes: In this case, a retrospective amendment made in Sec 80IA(4) of the IT Act, was challenged by the appellant, on the following grounds: (i) it was a fresh levy of tax, (ii) no reasons were given to support the retrospective levy, (iii) the period of retrospective operation was long and so it… Read More

Tags: ARTICLE 19ConstitutionCpioDelhi High CourtEx post facto lawExplanationFinance Act

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