Exemption u/s 11 & 12 denied - the insertion of the proviso to ...

Exemption Denied u/ss 11 & 12; Consider Section 12A(2) Retrospective for Pending Assessments per Finance Act 2014.

November 4, 2015

Case Laws Income Tax AT

Exemption u/s 11 & 12 denied - the insertion of the proviso to section 12A(2) of the Act has to be construed as retrospective in operation - the benefit of change in law by Finance Act 2014 should be available and for all the years, the benefit of exemption should be available on the date of registration as all the assessments were pending - AT

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Exemption u/s 11 & 12 denied - the insertion of the proviso to ...

Exemption Denied u/ss 11 & 12; Consider Section 12A(2) Retrospective for Pending Assessments per Finance Act 2014.

November 4, 2015

Case Laws Income Tax AT

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