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Case Law Details

Case Name : Arvinder kaur Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 2491/Del/2016
Date of Judgement/Order : 21/02/2023
Related Assessment Year : 2010-11
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Arvinder kaur Vs ITO (ITAT Delhi)

ITAT Delhi held that provisions of Section 56(2)(vii)(b) of the Income Tax Act Act which were introduced in the Act by Finance Act, 2010 cannot be given retrospective effect.

Facts- The dispute

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