Provisions of section 115JB were applicable and that the ...
Tribunal Incorrectly Relied on State Bank of Hyderabad Case; Section 115JB Amendment is Prospective.
December 15, 2015
Case Laws Income Tax HC
Provisions of section 115JB were applicable and that the amendment was prospective in nature. The Tribunal could not have ta ken a different view after relying upon the judgment in the case of State Bank of Hyderabad Vs. DCIT - HC
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