Author Topic: Commissioner of Income Tax vs. Virgin creations - "Matter of Review"  (Read 4322 times)

Advocate Anumita

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Decision of Calcutta High Court in the case of Commissioner of Income Tax vs. Virgin Creations

… it is a matter of review

The decision passed by the Hon'ble Calcutta High Court has created a history of providing relief to the “TDS defaulters” in a very short span of time. The legal applicability of retrospective application of amendment to the provision of sec-40 (a) (ia) of the Income Tax Act, 1961 brought in by the Finance Act, 2010 is said to have sorted out by this Hon'ble High court in the case of C.I.T vs. Virgin creations.