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
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