PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. LAST PEAK DATA PRIVATE LIMITED
ITAT/106/2018HC Calcutta26 Mar 2021
Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY
125 (Jayam And Company Vs. Assistant Commissioner and
Another). He has contended that, test laid down by the Supreme
Court for giving retrospective effect have not been satisfied. He has
pointed out that, Entry Tax Act came into effect from April 1, 2012
and that, the amendment introduced in March 2017 has created a
new liability. According to him, benefit
