2023 (6) TMI 1173

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... essee s case and held that Section 12AA(3) is applicable only from the assessment year 2011-12 deciding substantial questions of law raised in this appeal are covered against the revenue - HELD THAT:- Heard learned counsel for the petitioner. We are not inclined to interfere with the impugned order and judgment of the High Court. However, the question of law is kept open. Special leave petition .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X