2017 (10) TMI 1331

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..... on to section 40(a)(ia) added on 1.4.2005 as held by this Court in case of CIT v. Omprakash R. Chaudhary reported in (2015 (2) TMI 150 - GUJARAT HIGH COURT) is to be applied retrospectively. - Tax Appeal No. 822 of 2017 - - - Dated:- 11-10-2017 - Mr. Akil Kureshi And Mr. Biren Vaishnav JJ. For the Appellant(s) : MR KM Parikh, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL .....

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