Retrospective or prospective applicability of a provision cannot be decided simply on the basis of the view taken by CBDT ignoring the plain statutory language

iPolicy Network (P) Ltd. v ITO

ITAT, Delhi

IT Appeal No. 5504 (Delhi) of 2010

Assessment Year 2006-07

Decided on: 17 June 2011

 Order

I.P. Bansal, JM

1. This is an appeal filed by the assessee u

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