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Bombay High Court: Vested Rights of Assessee Can’t be Affected by Retrospective Legislation - (04 Apr 2024)

DIRECT TAXATION

Bombay High Court has held that the vested right of an assessee cannot be affected by retrospective legislation and the Central Board of Direct Taxes cannot add new rigors or impediments to the rights of an assessee.

Tags : BOMBAY HIGH COURT   CENTRAL BOARD OF DIRECT TAXES   RETROSPECTIVE LEGISLATION  

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