Amendment to section 40(a)(ia) by Finance Act, 2010 being curative in nature are retrospective-SC
May 5, 2018
Income Tax, Supreme Court
Amendment to section 40(a)(ia) by Finance Act, 2010 being curative in nature are retrospective i.e., from the date of insertion of the section itself-Supreme Court The instant appeal(s) were filed by the Income Tax Department (Revenue/appellant) against the judgment passed by the High Court whereby the Division Bench …