2020 (11) TMI 1116

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..... TION (CIVIL) ...... Diary No(s). 15296/2020 - - - Income Tax - Effect of section 92BA as omitted by Finance Act, 2017 w.e.f. 01.04.2017 - effect of repeal of a statute vis-a-vis deletion/addition of .....

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..... 01.07.2017 from the Statute the resultant effect is that it had never been passed and to be considered as a law never been existed. Hence, decision taken by the Assessing Officer under the effect of .....

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