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
VII Schedule of
the Constitution of India. Section 19 of the 101st Amendment had
provided for transitional measures by empowering the competent
legislatures or authorities to frame laws consistent with the
15
provisions of the 101st Amendment within a period of 1 year from
the date of commencement of the 101st Amendment.
10.
Learned Advocate General has pointed out that
