2017 (10) TMI 1331

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....l No. 822 of 2017 - -<br>Income Tax<br>Mr. Akil Kureshi And Mr. Biren Vaishnav JJ. For the Appellant(s) : MR KM Parikh, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue is....

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....rn, the amendment made in section 40(a) (ia) by finance Act, 2010 would apply with retrospective effect from 01.04.2005 instead of w.e.f. 01-04-2010 expressly incorporated in the Statute ?" 2. It is ....