https://www.taxtmi.com/caselaws?id=57378 The Tribunal dismissed the appeals, affirming the Commissioner (Appeals)'s decision to apply the amended provision of section 80J with retrospective effect. The Tribunal held that the Commissioner (Appeals) was justified in applying the amendment, emphasizing the authority of the appellate body to give effect to retrospective amendments introduced during an appeal. The decision underscores the significance of considering the applicable law at the time of appeal and upholding the validity of retrospective amendments by the appellate authority. en-us Fri, 25 Nov 1983 00:00:00 +0530 Thu, 09 Dec 2010 18:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57378 The Tribunal dismissed the appeals, affirming the Commissioner (Appeals)'s decision to apply the amended provision of section 80J with retrospective effect. The Tribunal held that the Commissioner (Appeals) was justified in applying the amendment, emphasizing the authority of the appellate body to give effect to retrospective amendments introduced during an appeal. The decision underscores the significance of considering the applicable law at the time of appeal and upholding the validity of retrospective amendments by the appellate authority. Case-Laws Income Tax Fri, 25 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57378