Case Law Details
Case Name : Kuber Tobacco Products (P.) Ltd. Vs DCIT (ITAT Delhi)
Related Assessment Year : 1988- 99
Courts :
All ITAT ITAT Delhi
RELEVANT PARAGRAPH:
38. First and foremost rule of construction of interpretation is that in the absence of anything in the enactment to show that it is to have retrospective operation, the said enactment cannot be construed to have retrospective operation and when amendment relates to a procedural provision results into creating a new disability or obligation and which imposes new duty in respect of transactions already completed, then, the said procedural provision also cannot be applied retrospectively. Similar is the position where a statute which not only changes the procedure, but also c...
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Very HELPFUL & FAVOURABLE Decision but temporary.
Dept. will go in further Appeal.
So, WAIT & WATCH