https://www.taxtmi.com/highlights?id=26399 Provisions of section 115JB were applicable and that the amendment was prospective in nature. The Tribunal could not have ta ken a different view after relying upon the judgment in the case of State Bank of Hyderabad Vs. DCIT - HC en-us Tue, 15 Dec 2015 07:10:15 +0530 Tue, 15 Dec 2015 07:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26399 Provisions of section 115JB were applicable and that the amendment was prospective in nature. The Tribunal could not have ta ken a different view after relying upon the judgment in the case of State Bank of Hyderabad Vs. DCIT - HC Highlights Income Tax Tue, 15 Dec 2015 07:10:15 +0530 https://www.taxtmi.com/highlights?id=26399