Period of limitation for initiating assessment - amendment with retrospective effect - it can be...

Period of limitation for initiating assessment - amendment with retrospective effect - it can be inferred that the amendment in Section 40 by virtue of the Amendment Act, is with retrospective effect and the KAT could not have set aside the order passed by the Assessing Officer and the First Appellate Authority by treating the assessment as barred by the period of limitation. - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X