Case Law Details
Case Name : Prakash Sadashiv Vs ITO (ITAT Pune)
Appeal Number : I.T.A. No. 349/PUN./2023
Date of Judgement/Order : 15/05/2023
Related Assessment Year : 2012-2013
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Shri Prakash Sadashiv Vs ITO (ITAT Pune)
ITAT Pune held that first and second proviso(es) to section 50C(1), inserted by the Finance Act 2016 w.e.f. 01.04.2017 being curative in nature inserted for removing hardships to the taxpayers and, therefore, it carries retrospective effec
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