2016 (4) TMI 262

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....rsha Devani ) 1. This appeal under section 260A of the Income Tax Act, 1961, at the instance of the revenue, is directed against the order dated 29.09.2015 made by the Income Tax Appellate Tribunal, "D" Bench, Ahmedabad in C.O. No.109/Ahd/2010 in ITA No.2704/Ahd/2008 on the following questions stated be the substantial questions of law: "[A] Whether on the facts and the circumstances of the ....

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....oint of law as to whether the amendment made to section 40(a)(ia) of the Income-tax Act, 1961 with effect from 01.04.2010 vide Finance Act, 2010 will have retrospective application with effect form 01.04.2015? 2. The assessment year is 2005-06. 3. Heard Mr. Sudhir Mehta, learned Senior Standing Counsel for the appellant. 4. It is an admitted position that the controversy involved in the p....