Supreme Court Lays Down Principles Governing Joint Trials in Criminal Cases under CrPC and BNSS  ||  Karnataka HC: Person Joining Festivals of Another Religion Does Not Violate Rights  ||  Himachal Pradesh High Court: Recovery of Money without Proof of Demand Is Not Bribery  ||  Kerala HC: Cognizance Of Rape u/s 376B IPC Needs Complaint by Separated Wife, Not on Police Report  ||  J&K&L HC: Dealership & Lease Agreements Are Separate Contracts and Disputes Must Be Filed Separately  ||  Calcutta High Court: Unemployment Does Not Excuse Able-Bodied Husband from Maintaining His Wife  ||  Ker. HC: Violating the Procedure for Sampling Contraband u/s 53A of Abkari Act Vitiates Prosecution  ||  Delhi High Court: Students with Less Than 75% Attendance Cannot Contest DU Student Union Elections  ||  Delhi High Court: UGC Cannot Debar a University from PhD Admissions under UGC Act  ||  Delhi High Court: MCD's Higher Property Tax on Luxury Hotels Not Arbitrary    

Pat. HC: Section 45(5A) of Income Tax Act cannot be Treated as Retrospective - (17 May 2023)

DIRECT TAXATION

Patna High Court has held that Section 45(5A) of Income Tax Act 1961 can’t be treated as retrospective, and stated that there is presumption against retrospective operation of statute & statute is not to be construed to have greater retrospective operation than its language renders necessary.

Tags : PATNA HIGH COURT   INCOME TAX ACT   RETROSPECTIVE  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved