AP HP Criticized Authorities and Ordered Removal of an Ex-Serviceman’s Land From the Prohibited List  ||  Kerala High Court Upheld the Conviction of a Madrasa Teacher in a Child Sexual Assault Case  ||  Gauhati High Court: Pending Criminal Case Cannot Indefinitely Delay an MBBS Pass Certificate  ||  SC Took Suo Motu Action and Directed Odisha to Aid a Visually Impaired Man and His Mother  ||  Whether a Life-Threatening Rescue by Cop Can be Treated as Routine Duty, Madhya Pradesh HC Clarifies  ||  Madhya Pradesh HC: Officer Cannot Oversee Department Conducting Disciplinary Proceedings Against Him  ||  Madras High Court: POCSO Act Does Not Exempt Romantic Relationships Involving Minors  ||  SC Upholds Haryana Rule Delaying Aid to Kin Accused of Murdering Government Employees  ||  Supreme Court: Lokayukta Special Police is Not Exempt From RTI as an Intelligence Body  ||  Supreme Court: Curable Irregularity in Appointments Cannot Nullify Entire Recruitment Process    

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