Retrospective amendment cannot change tax withholding liability with retrospective effect
July 3, 2021
Income Tax, ITAT
Retrospective amendment cannot change tax withholding liability with retrospective effect though it changes tax liability in respect of an income with retrospective effect ABCAUS Case Law CitationABCAUS 3521 (2021) (07) ITAT Important case law relied referred:M/s Euro RSCG Worldwide Inc.M/s Virola International Ashapura Minichem Ltd. vs ADIT 131 …