appears that the attention of the Court
was drawn to section 80A(5) of the Act and similar contention was raised by the
assessee therein ... taking note of sub section (5) which was inserted in
section 80A of the Act by Finance(2) Act, 2009 with retrospective effect from
appears that the attention of the Court
was drawn to section 80A(5) of the Act and similar contention was raised by the
assessee therein ... taking note of sub section (5) which was inserted in
section 80A of the Act by Finance(2) Act, 2009 with retrospective effect from
Supreme Court for years prior to the introduction of Section 80A(6) vide Finance
Act .2009 and the amendments in Section 80A ... clearly applicable only to the years prior to the introduction
of Section 80A(6) of the Income Tax Act, vide Finance Act, 2009 ?
4. Whether
Supreme Court for years prior to the introduction of Section 80A(6) vide Finance
Act .2009 and the amendments in Section 80A ... clearly applicable only to the years prior to the introduction
of Section 80A(6) of the Income Tax Act, vide Finance Act, 2009 ?
4. Whether
Supreme Court for years prior to the introduction of Section 80A(6) vide Finance
Act .2009 and the amendments in Section 80A ... clearly applicable only to the years prior to the introduction
of Section 80A(6) of the Income Tax Act, vide Finance Act, 2009 ?
4. Whether
Supreme Court for years prior to the introduction of Section 80A(6) vide Finance
Act .2009 and the amendments in Section 80A ... clearly applicable only to the years prior to the introduction
of Section 80A(6) of the Income Tax Act, vide Finance Act, 2009 ?
4. Whether
Dy.Commissioner Of Income Tax, Circle ... vs Sew Infrastucture Limited, Hyderabad on 26 February, 2025
Dy.Commissioner Of Income Tax, Central ... vs Sew Infrastructure Limited , Hyderabad on 26 February, 2025
Dy. Commissioner Of Income Tax , ... vs Sew Infrastructure Limited , Hyderabad on 26 February, 2025
IN
Dy.Commissioner Of Income Tax, Central ... vs Sew Infrastructure Limited, Hyderabad on 26 February, 2025