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2016 (8) TMI 1355 - GUJARAT HIGH COURTAmendment to section 40(a)(ia) - retrospectivity or prospectivity - Held that:- The controversy involved in the present case stands concluded in favour of the assessee and against the revenue by the decision of this court in the case of Commissioner of Income Tax, Ahmedabad-IV v. Omprakash R Chaudhary [2015 (2) TMI 150 - GUJARAT HIGH COURT] wherein it was held that the amendment made in section 40(a)(ia) is retrospective in nature - Decided in favor of assessee.
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