https://www.taxtmi.com/caselaws?id=470771 A retrospective statutory amendment changes the applicable law but does not, by itself, justify review of a matter conclusively decided under the pre-amendment law. The amendment is therefore not a sufficient ground to reopen a previously decided matter through review. en-us Wed, 01 Dec 1943 00:00:00 +0630 Fri, 07 Aug 2026 18:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470771 A retrospective statutory amendment changes the applicable law but does not, by itself, justify review of a matter conclusively decided under the pre-amendment law. The amendment is therefore not a sufficient ground to reopen a previously decided matter through review. Case-Laws Indian Laws Wed, 01 Dec 1943 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=470771