https://www.taxtmi.com/caselaws?id=218703 The High Court of Gujarat, in a judgment dated July 02, 2012, quashed the amendment to Section 80 HHC (3) of the Act, ruling that the conditions inserted with retrospective effect by the Taxation Laws (Second Amendment) Act, 2005 could only apply from the date of the amendment and not for earlier assessment years. The Bombay High Court followed suit, disposing of similar writ petitions in line with the Gujarat High Court's decision to maintain uniformity and avoid conflicting judgments across different High Courts. en-us Wed, 03 Oct 2012 00:00:00 +0530 Thu, 22 Nov 2012 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218703 The High Court of Gujarat, in a judgment dated July 02, 2012, quashed the amendment to Section 80 HHC (3) of the Act, ruling that the conditions inserted with retrospective effect by the Taxation Laws (Second Amendment) Act, 2005 could only apply from the date of the amendment and not for earlier assessment years. The Bombay High Court followed suit, disposing of similar writ petitions in line with the Gujarat High Court's decision to maintain uniformity and avoid conflicting judgments across different High Courts. Case-Laws Income Tax Wed, 03 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218703