In The Commissioner Of Income Tax v. M/S.s.n.s.technologies Pvt.ltd, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Issue: The only issue in the above is whether Section 9A as amended should be given retrospective effect. or would be presumed, hence, provisions of Section 9A and Explanation 1 have to be applied retrospectively. question of law involved in the above.
Decision: Hence, the Appeal stands dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1172 OF 2007
The Commissioner of Income Tax,
Vs.
M/s.S.N.S.Technologies Pvt.Ltd.
..Appellant
..Respondent
Mr.R.Asokan for the Appellant.None for the Respondent.
P.C.
CORAM :- DR.S.RADHAKRISHNAN &S.J.KATHAWALLA, JJ.
DATE : 18TH JULY, 2008
:2:
remained the same and the Company has been given thesame benefit subsequently. The only issue in the
above is whether Section 9A as amended should be given
retrospective effect.
or would be presumed, hence, provisions of Section 9A
and Explanation 1 have to be applied retrospectively.
question of law involved in the above. Hence, the
Appeal stands dismissed.
(S.J.KATHAWALLA,J.) (DR.S.RADHAKRISHNAN,J.)
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