Case Law Details
Case Name : M/s. Bhartia-SMSIL (JV) Vs ITO (ITAT Guwahati)
Appeal Number : ITA No. 117/Gau/2019
Date of Judgement/Order : 17/06/2020
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Guwahati
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M/s. Bhartia-SMSIL (JV) Vs ITO (ITAT Guwahati)
Solitary grievance of the assessee has been confined to the issue that since clause (i) of section 92BA has been omitted by Finance Act, 2017, w.e.f. 01.04.2017 and the effect of such omission without any saving clause of General Cla
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