High Court Upholds Retrospective Amendment to Section 65(105)(zzc) on Training Services, Dismissing Petition Against It.

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....Training or coaching services - retrospective amendment - Vires of explanation added to section 65(105)(zzc) - Once there is a power to make retrospective amendment and of the above nature, then, one cannot pick one or two words from the explanation and read them in isolation. The explanation would have to be read as a whole - Petition dismissed - HC....