2017 (10) TMI 1331
X X X X Extracts X X X X
X X X X Extracts X X X X
....r>Dated:- 11-10-2017<br>Tax Appeal 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... deposited before the due date of filing of return, 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 exp....
TaxTMI