2018 (8) TMI 764

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..... section 40(a)(ia) as amended by the Finance Act, 2010 with effect from 1st April, 2010 are of clarificatory nature and therefore retrospective? - Held that:- the amendment was curative in nature, it .....

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..... R The issue raised in this special leave petition is covered against the Revenue in the judgment rendered by this Court on 24.04.2018 in Commissioner of Income Tax Kolkata XII v. Calcutta Export C .....

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