https://www.taxtmi.com/caselaws?id=470786 A retrospective amendment to Section 9, effective from 1 June 1976, required reconsideration of an earlier judgment. The Supreme Court had permitted the Revenue to seek review because the amendment operated retrospectively despite being enacted after the original judgment. The subsequent Supreme Court authority and retrospective statutory change warranted review and recall of the earlier decision, with the income-tax appeals restored for fresh consideration. en-us Fri, 24 Jul 2015 00:00:00 +0530 Sat, 08 Aug 2026 13:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470786 A retrospective amendment to Section 9, effective from 1 June 1976, required reconsideration of an earlier judgment. The Supreme Court had permitted the Revenue to seek review because the amendment operated retrospectively despite being enacted after the original judgment. The subsequent Supreme Court authority and retrospective statutory change warranted review and recall of the earlier decision, with the income-tax appeals restored for fresh consideration. Case-Laws Income Tax Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470786