­Sub section (5A) inserted by Amendment of Finance Act,2017 has no Retrospective Effect: Patna HC[Read Order]

Sub section (5A) inserted by Amendment of Finance Act 2017 - Retrospective Effect Patna HC - TAXSCAN

A Division Bench of the Patna High Court observed that Sub section (5A) inserted by amendment of Finance Act,2017 has no retrospective effect. The question of law raised in the writ petitions, filed under Article 226 of the Constitution of India, is as to whether sub-section (5A) of Section 45 of the Act; inserted by…

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