High Court Upholds Validity of Retrospective Amendment to Section 115JB by Finance Act 2009 Under Income Tax Law. https://www.taxtmi.com/highlights?id=7208 MAT - Retrospective amendment to section 115JB by the Finance (No. 2) Act, 2009 - the amendment made is not ultra vires or unconstitutional. - HC en-us Fri, 22 Mar 2013 21:40:19 +0530 Fri, 22 Mar 2013 21:40:19 +0530 TaxTMI RSS Generator High Court Upholds Validity of Retrospective Amendment to Section 115JB by Finance Act 2009 Under Income Tax Law. https://www.taxtmi.com/highlights?id=7208 MAT - Retrospective amendment to section 115JB by the Finance (No. 2) Act, 2009 - the amendment made is not ultra vires or unconstitutional. - HC Highlights Income Tax Fri, 22 Mar 2013 21:40:19 +0530 https://www.taxtmi.com/highlights?id=7208