Case Law Details
Case Name : DCIT Vs Edel Finance Company Ltd (ITAT Mumbai)
Appeal Number : ITA No. 3025 /Mum/2024
Date of Judgement/Order : 10/09/2024
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Mumbai
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DCIT Vs Edel Finance Company Ltd (ITAT Mumbai)
ITAT Mumbai held that the Finance Act, 2022 amended section 14A of the Income Tax Act doesn’t have retrospective effect. The said amended provisions are effective from 1st April 2022.
Facts- The assessee is a public limited company registered with the Re
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