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Bombay HC Quashes AY 2013-14 Notices Post 31-03-2021, Rules TOLA Not Applicable
Case Law Details
- Case Name
- New India Assurance Company Limited Vs ACIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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New India Assurance Company Limited Vs ACIT (Bombay High Court)
Introduction: The Bombay High Court recently delivered a significant judgment in the case of New India Assurance Company Limited Vs ACIT, reshaping the landscape of tax law. The court, in its meticulous analysis, quashed notices for the Assessment Year (AY) 2013-14 issued post 31st March 2021 and declared the Taxation Laws (Amendment) Act, 2021 (TOLA) as not applicable. This landmark ruling underscores the importance of understanding the legal landscape at the time of notice issuance and upholds the principle of ...
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