Case Law Details
Case Name : Williamson Financial Services Limited Vs CIT (Gauhati High Court)
Appeal Number : Case No. ITA/4/2024
Date of Judgement/Order : 24/09/2024
Related Assessment Year : 2012-13
Courts :
All High Courts Guwahati High Court
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Williamson Financial Services Limited Vs CIT (Gauhati High Court)
Gauhati High Court held that Explanation inserted to section 14A vide the Finance Act, 2022 is applicable prospectively and order holding that the said insertion is clarificatory and hence retrospective in nature is erroneous.
Facts- The appellant,
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