https://www.taxtmi.com/highlights?id=69872 Addition u/s 68, u/s 69A and section 69 - In the explanatory memorandum to Notification No. 103/2019, it is certified that no person is being adversely affected by giving retrospective effect to this notification. - In the present case, assessee has duly discharged its tax liability under the IDS, 2016 which is prior to the extended due date as well as before the notification itself and, therefore, there is no occasion to put him in an adverse situation. - AT en-us Sat, 20 May 2023 13:07:00 +0530 Sat, 20 May 2023 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69872 Addition u/s 68, u/s 69A and section 69 - In the explanatory memorandum to Notification No. 103/2019, it is certified that no person is being adversely affected by giving retrospective effect to this notification. - In the present case, assessee has duly discharged its tax liability under the IDS, 2016 which is prior to the extended due date as well as before the notification itself and, therefore, there is no occasion to put him in an adverse situation. - AT Highlights Income Tax Sat, 20 May 2023 13:07:00 +0530 https://www.taxtmi.com/highlights?id=69872