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Court Strikes Down Section 80-IB(9) Explanation as Unconstitutional; Rules It Cannot Apply Retrospectively Due to Article 14 Violation.

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....Deduction u/s 80IB - exploration, development and production of "mineral oil" - Explanation added to Section 80-IB(9) by amendment is substantive law and could not apply retrospectively. - The Explanation added to Section 80-IB(9) breaches the rule of law and is arbitrary being violative of Article 14 of the Constitution of India is struck down - HC....

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