Liability to Tax deduction cannot be imposed from retrospective effect

McCANN Erickson (India) Pvt.Ltd. Vs ACIT (ITAT Delhi)

we find that the Ld.CIT(A) has relied upon the amendment in the statute. However, the Co-ordinate Bench of this Tribunal after having considered the amendment held in the case of Ashapura Minichem Ltd. vs ADIT 131 TTJ 291 Please become a Premium member. If you are already a Premium member, login here to access the full content.