Assessee-employer not hit by retrospective insertion of Explanation 1 to section 17(2) in absence of any such extension of retrospective effect either in section 192 or section 201

CASE LAWS DETAILS

DECIDED BY: ITAT, BENCH `A’, HYDERABAD

IN THE CASE OF: State Bank of India Vs DCIT, APPEAL NO: ITA Nos. 1722 to 1725/Hyd/08, DECIDED ON December 3, 2009

RELEVANT PARAGRAPH

Per: G C Gupta:

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