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
3 Calcutta
High Court Notes 178 (Pijush Kanti Chowdhury versus State of
West Bengal).
41.
Learned advocate appearing for Ruchi Soya Industries Ltd
has contended that, the amending Act cannot have retrospective
effect. He has relied upon 2016 Volume 15 Supreme Court Cases
125 (Jayam And Company Vs. Assistant Commissioner and
Another). He has contended that, test laid down
