2015 (11) TMI 1685

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Income Tax
Deduction u/s 80IB - Constitutional validity of the amendment to sub-Section (9) of Section 80-IB - Hec has held [2015 (3) TMI 986 - GUJARAT HIGH COURT] that Explanation added to Section 80-IB(9) by amendment is substantive law and could not apply retrospectively. The Explanation added to Section 80-IB(9) breaches the rule of law and is arbitrary being violative of Article 14 .....

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..... e matter, the High Court(s) where the appeals are pending shall not finalize the same till the matter is dealt with by this Court.
Dipak Misra And Prafulla C. Pant, JJ. For the Petitioner(s) : P. S. Patwalia (A.S.G.), Tushar Bakshi (Adv.), Anil Katiyar (Adv.) For the Respondent(s) : Gursharan H. Virk (Adv.), M. Rohatgi Mohta (Adv.), Shashibhushan P. Adgaonkar (Adv.), Arvind Datar (Sr. Adv.), .....

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