Pat. HC: Section 45(5A) of Income Tax Act cannot be Treated as Retrospective - 17.05.2023

Patna High Court has held that Section 45(5A) of Income Tax Act 1961 can’t be treated as retrospective, and stated that there is presumption against retrospective operation of statute & statute is not to be construed to have greater retrospective operation than its language renders necessary.

Tags : Patna High Court Income Tax Act Retrospective

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