Case Law Details
Case Name : Vivek Bhole Architects Pvt. Ltd. Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 1981/Mum./2022
Date of Judgement/Order : 17/05/2023
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Mumbai
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Vivek Bhole Architects Pvt. Ltd. Vs DCIT (ITAT Mumbai)
ITAT Mumbai held that amendment to section 40(a)(ia) of the Income Tax Act vide the Finance (No.2) Act, 2014 is effective from 01/04/2015 and shall be applicable from the Assessment Year 2015-2016.
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