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2025 (9) TMI 316
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....Devvrat Singh, Adv. For Respondent(s): None. ORDER PER 1. We have heard learned counsel for the petitioner. 2. The Explanation to Section 10 (26AAA) of the Income Tax Act, 1961 (for short "the Act") has been amended pursuant to the judgment of this Court reported in W.P. (C) No. 59 of 2013 [Association of Old Settlers of Sikkim and Ors. vs. Union of India and Anr.] wherein one o....
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