19. In C.B. Richards Ellis Mauritius Ltd. v. Asstt. DIT
21 Taxmann.com 535High Court2021#2626 most cited
What is 19. In C.B. Richards Ellis Mauritius Ltd. v. Asstt. DIT authority for?
Amendments to procedural law that are procedural or beneficial, intended to remove hardship, are generally retrospective and apply from their enforcement date.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2024.
Also referred to as
C.B. Richards Ellis Mauritius Ltd. v. Asstt. DIT · procedural law · retrospective · amended law · beneficial proviso · hardship relief