BHARAT NARSHIBHAI PATEL,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2(3),, RAJKOT-GUJARAT
In the result, the appeal of the Assessee is allowed for statistical purposes
ITA 516/RJT/2015[2010-11]Status: DisposedITAT Rajkot02 Jun 2020AY 2010-11
Bench: Us.
For Appellant: Written SubmissionFor Respondent: Shri Suhas Mistry, Sr. D.R
Section 143(3)Section 194ASection 271CSection 40Section 40(8)
declaratory and curative in nature and has retrospective effect from 1st April, 2005, being the date from which sub-clause (ia) of section 40(8) was inserted by the Finance No.(2) Act, 2004, even though the Finance Act, 2012 had not specifically stated that proviso is retrospective in nature
