Case Law Details
Case Name : Vijaya Silk House (Bangalore) Limited & Others Vs Union of India & Anr. (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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On consideration of the entire materials on record, we, therefore, find substance in the contention of the learned counsel for the petitioners that the impugned amendment is violative for its retrospective operation in order to overcome the decision of the Tribunal, and at the same time, for depriving the benefit earlier granted to a class of the assessees whose assessments were still pending although such benefit will be available to the assessees whose assessments have already been concluded. In other words, in this type of substantive amendment, retrospe Please become a Premium member. If you are already a Premium member, login here to access the full content.
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