DEPUTY COMMISSIONER OF INCOME-TAX vs. ATLAS COPCO (INDIA) LTD.,, PUNE
In the result, the appeal of the Revenue is dismissed
ITA 2286/PUN/2014[2005-06]Status: DisposedITAT Pune10 Jan 2018AY 2005-06
Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm
For Appellant: Shri R. MurlidharFor Respondent: Shri Rajeev Kumar
Section 143(3)Section 154
68 dated 17/11/1971 of this CBDT, [1972] 83 ITR (ST.) 6 held that it is now well settled position that the Supreme Court does not declare the law w.e.f. the date of its order and the law declared by the Supreme Court has effect not only from the date of the decision but from the inception of the statutory provision
