Madras H.C : Whether, the Tribunal was right in holding that the provisions of Expln. 4A to s. 43(1) which came into force w.e.f. 1st Oct., 1996, would be applicable to prior period transaction which has taken place during August, 1995, relevant to the asst. yr. 1996-97 ?
High Court Of Madras OM Sindhoori Capital Investments Ltd. vs. JCIT Section 43(1), Expln. 4A Asst. Year 1996-97 Markandey Katju, […]