https://www.taxtmi.com/caselaws?id=297491 Section 115QA was read, at a prima facie stage, as confined by its non obstante language to buy-back transactions then covered by Section 77A of the Companies Act, 1956. The later amendment widening the definition of buy-back was treated as supporting the view that the expanded scope was not retrospective. On that basis, enforcement of the impugned demand was stayed until the next hearing. en-us Wed, 25 Jan 2017 00:00:00 +0530 Mon, 06 Sep 2021 22:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297491 Section 115QA was read, at a prima facie stage, as confined by its non obstante language to buy-back transactions then covered by Section 77A of the Companies Act, 1956. The later amendment widening the definition of buy-back was treated as supporting the view that the expanded scope was not retrospective. On that basis, enforcement of the impugned demand was stayed until the next hearing. Case-Laws Income Tax Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297491