Search Results for Tag : Clarificatory provision
Judgments
Explanation 3C to Section 43B (d) of the IT Act is 'clarificatory' and does not add a new condition retrospectively(11.08.2021)
The question raised in present appeals is with particular reference to Section 43B Explanation 3C of the Income Tax Act, 1961 [IT Act]. On 28th Novemb.....
Tags : Assessment, Clarificatory provision, Applicability