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SC: 2015 Amendment to S. 153C of IT Act Will have Retrospective Application - (06 Apr 2023)

DIRECT TAXATION

Supreme Court has held that amendment to Section 153C of Income Tax (IT) Act 1961 by Finance Act 2015 will retrospectively apply to searches conducted under Section 132 of IT Act, prior to the date of the amendment, i.e, 01.06.2015.

Tags : SUPREME COURT   INCOME TAX   SECTION 153C   RETROSPECTIVE APPLICATION  

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