| Citation(s) |
|---|
| 2008 SLG 2772 2008 SLD 2772 (2008) 297 ITR 38 |
Supreme Court of India
CIVIL APPEAL NOS. 7767 AND 7768 OF 2001 OCTOBER 25, 2007
ASHOK BHAN, H.S. BEDI AND V.S. SIRPURKAR, JJ.
Subhash S. Shetty and Rustom B. Hathikhanawala for the Appellant. V. Shekhar, T.A. Khan andB.V. Balaram Das for the
Respondent.
CIVIL APPEAL NOS. 7767 AND 7768 OF 2001 OCTOBER 25, 2007
ASHOK BHAN, H.S. BEDI AND V.S. SIRPURKAR, JJ.
Subhash S. Shetty and Rustom B. Hathikhanawala for the Appellant. V. Shekhar, T.A. Khan andB.V. Balaram Das for the
Respondent.
K.K. Doshi & Co. v. Commissioner of Income-tax*
Law:
Section:
Section 80HHC of the Income-tax Act, 1961 - Deductions - Exporters - Whether amendment to section 80HHC brought about by Finance (No. 2) Act, 1991 with effect from 1-4-1992 is prospective in nature - Held, yes Circulars and Notifications : CBDT Circular No. 621, dated 19-12-1991 CASE REVIEW Decision of High Court in CIT v. K.K. Doshi & Co. [2000] 245 ITR 849/ 112 Taxman 503 (Bom.) reversed. CASE REFERRED TO P.R. Prabhakar v. CIT [2006] 284 ITR 548/ 154 Taxman 503 (SC) [Para 2]. ORDER 1. The main point in this appeal is as to whether the amendment to section 80HHC of the Income-tax Act, 1961, brought about by the Finance (No. 2) Act, 1991, with effect from 1-4-1992, is prospective in nature or is…
Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492