https://www.taxtmi.com/caselaws?id=181857 Retrospective amendment to the interest provision under the Income-tax Act was held to govern delayed filing of return, so the assessee remained liable for interest despite the prior position. The operative effect of the amendment was that the levy could not be resisted once retrospectivity was accepted, and the authorities were justified in rejecting the assessee's challenge and charging interest accordingly. en-us Wed, 28 Nov 2007 00:00:00 +0530 Tue, 26 Apr 2016 15:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181857 Retrospective amendment to the interest provision under the Income-tax Act was held to govern delayed filing of return, so the assessee remained liable for interest despite the prior position. The operative effect of the amendment was that the levy could not be resisted once retrospectivity was accepted, and the authorities were justified in rejecting the assessee's challenge and charging interest accordingly. Case-Laws Income Tax Wed, 28 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181857