When a rule or provision does not effect or empower any right or ...

Procedural Rules Are Retrospective: No New Rights or Obligations Created, Focus on Mechanisms Only.

September 17, 2012

Case Laws Income Tax AT

When a rule or provision does not effect or empower any right or create an obligation but merely relates to procedural mechanism, then it is deemed to be retrospective - AT

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When a rule or provision does not effect or empower any right or ...

Procedural Rules Are Retrospective: No New Rights or Obligations Created, Focus on Mechanisms Only.

September 17, 2012

Case Laws Income Tax AT

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