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        Case ID :
        Income Tax

        Validity of reassessment - amendment to sections 44DA and 44BB...

        Reassessment Invalid if Amendments to Sections 44DA and 44BB, Effective April 1, 2011, are Applied Retrospectively.

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                          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.
                                Validity of reassessment - amendment to sections 44DA and 44BB by the Finance Act, 2010 w.e.f. 01.04.2011 are prospective - re-assessment by taking cognizance of the amendment as retrospective, do not stand - AT
                                Note: It is a system-generated summary and is for quick reference only.
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