2017 (11) TMI 1660

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..... on this very issue and in the absence of any reasons to take a different view, we see no reason to discard the same. Thus, the amendment to Section 40 (a)(ia) of the Act by Finance Act, 2010 is retrospective with effect from 1st April, 2005 as held by various High Courts. Appeal admitted on first substantial question of law. - Income Tax Appeal No.717 of 2015 - - - Dated:- 7-11-2017 - A. S. .....

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