2017 (5) TMI 301

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....ustice M. R. Shah ) 1.00. Feeling aggrieved and dissatisfied with the impugned judgement and order passed by the learned Income Tax Appellate Tribunal dated 12/9/2016 passed in ITA No.404/Ahd/2013 for A.Y. 2005-06, by which the learned tribunal has dismissed the said appeal preferred by the revenue and confirmed the order passed by the learned CIT(A) deleting disallowance made under section 40(....

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.... of the Division Bench of this Court in the case of Commissioner of Income Tax, Ahmedabad Versus Omprakash R. Chaudhary, rendered in Tax Appeal No.412 of 2013 and other allied Tax Appeals, by which the view has been taken that the amendment made in section 40 (a)(ia) of the Income Tax Act, 1961 by Finance Act 2010 is retrospective in operation and having effect from 1st April 2005 i.e. from the da....