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Reopening-s.80IA(4)-Retro. expln. - Works contractor

Started by rajul5234, April 26, 2014, 09:02:39 AM

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rajul5234

Guj. H.C. Dt. 9/4/14. SCA 5848 / 2010. Sadbhav engineering ltd.

Held, Reopening within 4 yrs. on scrutinised issue of relief u/s 80IA(4) can't be done on base of retro. expln. which is clarificatory in nature.

R. K. Patel


PV