Penalty on the grounds of retrospective amendment not justified

DCIT (E) Vs Baroda Cricket Association (ITAT Ahmedabad)

Article 20(1) of the Constitution of India provides certain protection in this regard which states that no person can be convicted for any offence except for a violation of a law in force at the time of action charged an offence, nor be subjected to a penalty greater than that which might have been inflicted under the law in force at the time of offence. Therefore, where the taxpayer complies with the law as actually existed at the earlier point of time prior to the ret

Please become a Premium member. If you are already a Premium member, login here to access the full content.