TMI Blog2017 (7) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... t of total income – section 14A – Constitutional validity of section 14A - Held that:- The said issue is covered by the judgment of this court in the case of Godrej & Boyce Mfg. Co. Ltd. vs. Deputy Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Year 2001-2002 and 2004-2005. The issue relates with the retrospective applicability of Rule 8D of the Income Tax Rules. 2 We have heard the learned counsel for the respective parties. The sai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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