Power of revision under section 263 – Amendment to Explanation ...

High Court Rules Section 263 Cannot Be Invoked Due to Retrospective Amendment to Section 115JB Explanation.

November 28, 2014

Case Laws Income Tax HC

Power of revision under section 263 – Amendment to Explanation to Section 115 JB - subsequent amendment in 2005 even though retrospective will not attract the provision of Section 263 - HC

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Power of revision under section 263 – Amendment to Explanation ...

High Court Rules Section 263 Cannot Be Invoked Due to Retrospective Amendment to Section 115JB Explanation.

November 28, 2014

Case Laws Income Tax HC

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