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1 - 3 of 3 (0.21 seconds)Cheminvest Limited vs Commissioner Of Income Tax-Vi on 2 September, 2015
5. Furthermore, this Court in Pr. Commissioner of Income Tax
(Central)-2 Vs. M/s Era Infrastructure (India) Ltd., [2022] 141
taxmann.com 289 (Del) has dealt with the issue of amendment made by
the Finance Act, 2022 to Section 14A of the Act. The relevant portion of
the said judgment is reproduced hereinbelow:
Finance Act, 2012
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