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Case Law Details

Case Name : Plivo Communications Private Limited Vs ACIT (ITAT Bangalore)
Related Assessment Year : 2019-2020
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Plivo Communications Private Limited Vs ACIT (ITAT Bangalore)

Hon’ble Supreme Court in the recent judgment in the case of M.M.Aqua Technologies Limited v. CIT reported in (2021) 436 ITR 582 (SC) had held that retrospective provision in a taxing Act which is ‘for the removal of doubts’ cannot be presumed to be ret

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