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        Income Tax

        2007 (10) TMI 61 - SCH - Income Tax

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        Supreme Court: Amendment to Income-tax Act Section 80HHC Prospective The Supreme Court of India held that the amendment to Section 80HHC of the Income-tax Act, 1961 applies prospectively. The Court overturned the decisions ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Supreme Court: Amendment to Income-tax Act Section 80HHC Prospective

                          The Supreme Court of India held that the amendment to Section 80HHC of the Income-tax Act, 1961 applies prospectively. The Court overturned the decisions of the High Court of Bombay and allowed the appeals.


                          The Supreme Court of India ruled that the amendment to Section 80HHC of the Income-tax Act, 1961 is prospective in nature, based on Circular No.621 dated 19th December 1991. The Court set aside the orders of the High Court of Bombay, allowing the appeals. (Case Citation: 2007 (10) TMI 61 - SC)
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