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Delhi HC: Explanation to Section 14A of Income Tax Act Will Not Apply Retrospectively - (25 Jul 2022)

DIRECT TAXATION

Delhi High Court has held that the Explanation to Section 14A of the Income Tax Act, 1961, added vide the Finance Act, 2022, cannot be presumed to be retrospective in nature since it is clarificatory in nature and alters the law as it stood earlier.

Tags : DELHI HIGH COURT   INCOME-TAX ACT   RETROSPECTIVE  

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