2017 (8) TMI 1423

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (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. 592 of 2017 - - - Dated:- 14-8-2017 - Mr. Akil Kureshi And Mr. Biren Vaishnav JJ. For the Appellant(s) : Mrs Mauna M Bhatt, Advocate For the Opponent(s) : Mr. Jaimin R Dave, Advocate ORAL O .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X