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Debate on Section 14A Amendment: Is It Retrospective or Prospective? High Court Suggests Prospective Application.

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....Disallowance u/s 14A r.w.r. 8D - scope of amendment made by the Finance Act, 2022 to Section 14A - Amendment is retrospective or prospective in nature - the amendment of Section 14A, which is “for removal of doubts” cannot be presumed to be retrospective even where such language is used, if it alters or changes the law as it earlier stood. - HC....

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