https://www.taxtmi.com/caselaws?id=11475 The Bombay High Court held that the Finance (No.2) Act, 1996, did not apply retrospectively to completed proceedings but only to pending ones. The Court found no error in the Tribunal's decision to dismiss the Department's miscellaneous applications seeking rectification based on the amended law. As a result, the Court upheld the rejection of the Department's applications, leading to the dismissal of both appeals with no order as to costs. en-us Wed, 23 Apr 2003 00:00:00 +0530 Mon, 10 Aug 2009 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11475 The Bombay High Court held that the Finance (No.2) Act, 1996, did not apply retrospectively to completed proceedings but only to pending ones. The Court found no error in the Tribunal's decision to dismiss the Department's miscellaneous applications seeking rectification based on the amended law. As a result, the Court upheld the rejection of the Department's applications, leading to the dismissal of both appeals with no order as to costs. Case-Laws Income Tax Wed, 23 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11475