Search Results for Tag : 'Clarificatory' Provision in Tax Laws

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SC: 'Clarificatory' Provision in Tax Laws Cannot Impose a New Condition Retrospectively(12.08.2021)

Supreme Court has observed while holding that Explanation 3C to Section 43B (d) of the Income Tax Act, 1961 is 'clarificatory' and does not add a new .....

Tags : Supreme Court, 'Clarificatory' Provision in Tax Laws

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