https://www.taxtmi.com/caselaws?id=784306 The dominant issue was whether receipts from online gaming were taxable on gross receipts under s.115BB and whether newly inserted s.115BBJ (effective AY 2024-25) was explanatory/curative so as to apply retrospectively and permit taxation on a different basis. Applying SC in Vatika Township, the Tribunal held that s.115BBJ is a new substantive charging provision introducing a flat-rate regime, not a procedural or hardship-removing amendment, and the legislature expressly made it prospective. Consequently, no retrospective application was permitted and the appellate order sustaining taxation on the basis adopted under s.115BB was upheld; the assessee's appeal was dismissed. en-us Wed, 20 Aug 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784306 The dominant issue was whether receipts from online gaming were taxable on gross receipts under s.115BB and whether newly inserted s.115BBJ (effective AY 2024-25) was explanatory/curative so as to apply retrospectively and permit taxation on a different basis. Applying SC in Vatika Township, the Tribunal held that s.115BBJ is a new substantive charging provision introducing a flat-rate regime, not a procedural or hardship-removing amendment, and the legislature expressly made it prospective. Consequently, no retrospective application was permitted and the appellate order sustaining taxation on the basis adopted under s.115BB was upheld; the assessee's appeal was dismissed. Case-Laws Income Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784306