Bombay High Court: Vested Rights of Assessee Can’t be Affected by Retrospective Legislation - 04.04.2024

Bombay High Court has held that the vested right of an assessee cannot be affected by retrospective legislation and the Central Board of Direct Taxes cannot add new rigors or impediments to the rights of an assessee.

Tags : Bombay High Court Central Board of Direct Taxes Retrospective Legislation

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