S.C : CBDT Cannot issue circular or instruction with retrospective operation
Supreme Court Of India CIT, Bangalore Vs. Gemini Distilleries Section : 119 R.K. Agrawal And Abhay Maohar Sapre, JJ. Civil […]
Section 119
amendment retrospective or prospective
Section 3, Income Tax Case Laws
Allahabad H.C : The CIT (Appeals), who observed the order, passed under section 3(4) of Income-tax Act, 1961, on December 7, 1987, remained legally valid and did not become non est as a result of the amendment introduced in section 3 of the Income-tax Act, 1961, by the Taxation Laws (Amendment) Act, 1987, despite the fact that, in terms of the said order under section 3(4) the assessee would not have any previous year relevant to the assessment year 1988-89, a situation which is incongruous with the amended provisions of section 3(2)
High Court Of Allahabad CIT vs. Rampur Distillery & Chemical Co. Ltd. Assessment Year : 1987-88 Section : 3 Rajes
Sec. 115JB
Delhi H.C : Amendment made to section 115JB by Finance (No. 2) Act, 2009 by insertion of clause (i) to Explanation 1 with retrospective effect from 1-4-2001 is constitutionally valid
High Court Of Delhi Whirlpool Of India Ltd.vs. Union Of India Section : 115JB Ravindra Bhat And R.V. Easwar, JJ.
Section 80HHC
Gujarat H.C : Amendment to section 80HHC by way of adding third and fourth provisos is ultra vires article 14 of Constitution
High Court Of Gujarat Avani Exports Vs. CIT, Rajkot Section : 80HHC Bhaskar Bhattacharya, Actg. CJ. And J.B. Pardiwala, J.
Section 6
Delhi H.C : merely because in Notes on Clauses it has been mentioned that it is clarificatory in nature, it cannot be said that the substituted section is clarificatory in nature
High Court Of Delhi CIT Vs. Karan Bihari Thapar Assessment Year : 1998-99 & 1999-2000 Section : 6 Manmohan, J.
