J&K&L HC: Repeat Narcotics Offences After Release Can Justify Preventive Detention  ||  SC: Departmental Enquiry Required for Police Arrests Without Written Grounds  ||  SC: Preliminary Issue Cannot Be Tried Separately Once Trial on All Issues Has Begun  ||  SC: Police Claim of Sufficient Material for Chargesheet Does Not Entitle Accused to Default Bail  ||  Telangana HC: Father’s Role Beyond Financial Support Cannot Be Overlooked in Custody Matters  ||  Allahabad HC: Hindu Marriage Requires Essential Ceremonies, Arya Samaj Certificate Not Enough  ||  Delhi HC: Narco Test Cannot Be Forced on an Accused Without Consent  ||  Gujarat HC: Brothel Customer Not Liable for Operating Premises or Procuring Women  ||  MP HC: Civil Suits May Be Consolidated Where Issues and Evidence Are Common  ||  J&K&L HC: Personal-Enmity Assaults Concern Law and Order, Not Preventive Detention    

ITAT, Kolkata: Adjudicating Authorities Cannot Grant Approval U/S 10(23C) With Retrospective Effect - (27 Apr 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Kolkata has ruled that the adjudicating authorities under the Income Tax Act, 1961 cannot grant approval under section 10(23C) of the Income Tax Act, 1961 with retrospective effect in the absence of any such provision in the law.

Tags : INCOME TAX APPELLATE TRIBUNAL   INCOME TAX ACT   1961   SECTION 10(23C)   RETROSPECTIVE  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved