Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Amendment in notification - retrospective effect or prospective? - A benefit available on a plain reading of the notification cannot be denied retrospectively by issuing a notification. The Explanation introduced under N/N. 15/2002-S.T., dated 01.08.2002, therefore, takes effect only from the date of its issue - demand set aside