Mckinsey Knowledge Centre India Pvt. ... vs Dcit Circle 16(1) , Delhi on 4 June, 2024
(Case law no. 20 of the Legal paperbook)
12
ITA No.475/DEL/2022
• DCIT vs IQOR India Services (P) Ltd [2022] 140
taxmann.com 629 (Delhi-Trib.) (Case law no. 21 of the
Legal paperbook)
2.8 The learned DR relied on the retrospective applicability of the
amendment to explanation (i)(c) of Section 92B introduced by the Finance
Act, 2012, citing the following judicial precedents to support his position: