Hi-Tech Estates & Promoters Pvt. Ltd., ... vs Principal Cit-1, Bhubaneswar on 20 July, 2020
retrospective effect w.e.f. 1.4.2017 by way of insertion of Section 43CB
for the purpose of computation of income from construction and service
contract ... cannot ignore that the legislature, by Finance
Act, 2018 , has inserted Section 43CB to the Act w.e.f. 1.4.2017, which
provides the profits