Raj. HC: No Jurisdiction on DRT to Modify Settlement Terms in Appli. Filed after Disposal of Matter  ||  Kar. HC: Second Petition u/s 482 of CrPC Not Maintainable Unless Founded Upon Change in Circumstance  ||  Centre to Delhi HC: In Process of Framing Rules Under New Online Gaming Act  ||  Karnataka HC: Compelling DNA Tests without Imminent Need becomes Violative of Article 21  ||  SC: TET Qualification Mandatory for Teachers in Minority Institutions  ||  SC: Agreement to Sell Does Not Confer a Valid Title on a Party as it is Not a Deed of Conveyance  ||  SC Criticizes NGT for Outsourcing its Responsibilities to External Committees  ||  SC: No Culprit Should Manage an Acquittal on the Basis of Unreasonable Doubts  ||  Delhi High Court Dismisses Bail Pleas of Umar Khalid and Other Accused in 2020 Delhi Riots Case  ||  Supreme Court Judges Launch Schemes for Human -Wildlife Conflict    

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