Law as on 1st day of AY not applicable to FY in respect of amendments after first day of April of the FY.
September 15, 2019
High Courts, Income Tax
Law as on 1st day of assessment year not applicable to financial year in respect of amendments coming into force after first day of April of financial year. ABCAUS Case Law Citation:ABCAUS 3147 (2019) (09) HC Important case law relied upon by the parties:Badri Prasad & ors. vs. …