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![Section 40(a)(ia) of Income Tax Act is Declaratory and Retrospective: Delhi HC [Read Order] Section 40(a)(ia) of Income Tax Act is Declaratory and Retrospective: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Delhi-HC-Income-Tax-Act-Income-Tax-Act-is-Declaratory-and-Retrospective-taxscan.jpg)
Section 40(a)(ia) of Income Tax Act is Declaratory and Retrospective: Delhi HC [Read Order]
The Delhi High Court held that Section 40(a)(ia) of the Income Tax Act, 1961 is declaratory and retrospective and closed the petition in the...