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![Adjudicating Authorities under Income Tax Act cannot grant Approval u/s 10(23C) with Retrospective Effect: ITAT [Read Order] Adjudicating Authorities under Income Tax Act cannot grant Approval u/s 10(23C) with Retrospective Effect: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Adjudicating-Authorities-Income-Tax-Act-grant-Retrospective-Effect-ITAT-Taxscan.jpg)
Adjudicating Authorities under Income Tax Act cannot grant Approval u/s 10(23C) with Retrospective Effect: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that the adjudicating authorities under the Income Tax Act, 1961 cannot grant...