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![Amendment Made by The Finance Act, 2010 in Section 40(a)(ia) of the Income Tax Act is Retrospective in Nature: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/05/Finance-Act-Supreme-Court-Taxscan.jpg "Amendment Made by The Finance Act, 2010 in Section 40(a)(ia) of the Income Tax Act is Retrospective in Nature: SC [Read Judgment]")
Amendment Made by The Finance Act, 2010 in Section 40(a)(ia) of the Income Tax Act is Retrospective in Nature: SC [Read Judgment]
The Supreme Court in CIT vs. M/s. Calcutta Export Company, held that the amendment made to section 40(a)(ia) of the Income Tax Act, 1961 by the...