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![Explanation to Indirect Share Transfer provisions inserted by Finance Act, 2015 applicable retrospectively: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Indirect-Share-Transfer-Finance-Act-ITAT-Taxscan.jpg "Explanation to Indirect Share Transfer provisions inserted by Finance Act, 2015 applicable retrospectively: ITAT [Read Order]")
Explanation to Indirect Share Transfer provisions inserted by Finance Act, 2015 applicable retrospectively: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that the Explanation 7 to section 9(1)(i) of Income Tax Act is applicable Retrospectively....