Applicability of Section 115JB on banking Company - Scope of ...
Finance Act 2012: Section 115JB of Income Tax Act remains inapplicable to banking companies, amendment applies prospectively.
May 6, 2019
Case Laws Income Tax HC
Applicability of Section 115JB on banking Company - Scope of amendment in 115JB by Finance Act, 2012 - 115JB as it stood prior to its amendment by virtue of Finance Act, 2012, would not be applicable to a banking company - neither declaratory nor classificatory but make substantive and significant legislative changes which are admittedly applied prospectively
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