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Smr Automotive Systems India Ltd., New ... vs Addl. Cit, Special Range- 8, New Delhi on 3 June, 2021
cites
Section 6 in The Finance Act, 2017 [Entire Act]
Section 6 in The General Clauses Act, 1897 [Entire Act]
Section 2 in The Finance Act, 2017 [Entire Act]
Sharsh Finance & Investment Co. Pvt. ... vs Acit, New Delhi on 5 May, 2017
In the
matter of GENERAL FINANCE CO. vs. ACIT, which judgment
has also been taken note of by the tribunal while repelling the
contention raised by revenue with regard to retrospectivity of
Section 92BA(i) of the Act.Thus, when clause (i) of Section
92BA having been omitted by the Finance Act, 2017, with effect
from 01.07.2017 from the Statute the resultant effect is that
ithad never been passed and to be considered as a law never
been existed. Hence, decision taken by the Assessing Officer
under the effect of Section 92BI and reference made to the
order of Transfer Pricing Officer-TOP under Section 92CA could
be invalid and bad in law.