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1 - 10 of 13 (3.27 seconds)The Finance Act, 2017
Section 153A in The Income Tax Act, 1961 [Entire Act]
Section 69C in The Income Tax Act, 1961 [Entire Act]
Section 68 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 246A in The Income Tax Act, 1961 [Entire Act]
M/S Prathibha Jewellery House , ... vs The Deputy Commissioner Of Income Tax ... on 17 August, 2018
(vi) Reliance is also placed on a judgment of Hon'ble
Karnataka High Court rendered in the case of Pratibha
Jewellery House vs. CIT as reported in 88taxsnann.com 94
tannann.com 94 wherein the retrospective amendment in
section132 w.r.e.f. 01.04.1962 was taken note of and the writ
petition was dismissed by the Hon'ble Court by holding that the
law was amended by insertion of aforesaid Explanation by the
Parliament in section 132 by the Finance Act, 2017 w.r.e.f.