High Court Rules Section 263 Cannot Be Invoked Due to Retrospective Amendment to Section 115JB Explanation. https://www.taxtmi.com/highlights?id=20820 Power of revision under section 263 – Amendment to Explanation to Section 115 JB - subsequent amendment in 2005 even though retrospective will not attract the provision of Section 263 - HC en-us Fri, 28 Nov 2014 10:52:49 +0530 Fri, 28 Nov 2014 10:52:49 +0530 TaxTMI RSS Generator High Court Rules Section 263 Cannot Be Invoked Due to Retrospective Amendment to Section 115JB Explanation. https://www.taxtmi.com/highlights?id=20820 Power of revision under section 263 – Amendment to Explanation to Section 115 JB - subsequent amendment in 2005 even though retrospective will not attract the provision of Section 263 - HC Highlights Income Tax Fri, 28 Nov 2014 10:52:49 +0530 https://www.taxtmi.com/highlights?id=20820