Case Law Details
Case Name : Jaiprakash Associates Ltd Vs DCIT (ITAT Delhi)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Delhi
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Jaiprakash Associates Ltd Vs DCIT (ITAT Delhi)
ITAT Delhi held that no part of the RPC fee is liable to be disallowed in terms of clause (i) of s. 40(a) because the second proviso clause (i) of Section 40(a) being curative and declaratory in nature has to be given retrospective effect.
Facts- The short question arising for consideration in the appeals for A.Y. 2012-13, 2013-14 & 2014-15 is regarding disallowance under Clause (i) of Section 40 (a) in respect of RPC fees paid to Formula One World Ch
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