M/S MILLENIUM CONSULTANTS& SERVICE PROVIDERS,,ALLAHABAD vs. DCIT, ALLAHABAD

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

234 Taxman 825/61 taxmann.com 45. 11. Learned senior counsel further submitted that the amendments of curative nature have to be applied retrospectively and hence the amendment made in 2010 to the existing provisions of Section 40(a)(ia) should be given retrospective effect from the date of insertion and in support of this contention learned senior counsel relied

M/S BALAJI AGRICULTURAL INDUSTRIES(P).LTD.,ALLAHABAD vs. JT.CIT. (0SD), ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed