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Sec 9(A)(ii) Of Vivad Se Vishwas Act Excludes Taxpayers Against Whom Prosecution Was Filed On Or...
While observing that the exclusionary clause i.e., Section 9(a)(ii) of Vivad se Vishwas Act only excludes the Assessee against whom the prosecution...
Section 54(F) Of IT Act| Amendment To Capital Gain Tax Does Not Have Retrospective Effect As It...
The Bombay High Court has held that the amendment to Section 54 (f) of the Income Tax Act (Act) does not have retrospective effect as it alters the...