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![Amendment to S.80HHC of Income Tax Act Cannot be applied Retrospectively: Delhi HC Quashes Notices u/s 147/148 [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/500x300_2121432-delhi-high-court-income-tax-act-reassessment-notice-delhi-hc-quashes-notices-income-tax-reassessment-taxscan.webp "Amendment to S.80HHC of Income Tax Act Cannot be applied Retrospectively: Delhi HC Quashes Notices u/s 147/148 [Read Order]")
Amendment to S.80HHC of Income Tax Act Cannot be applied Retrospectively: Delhi HC Quashes Notices u/s 147/148 [Read Order]
In a recent ruling, the Delhi High Court, reinforcing taxpayer certainty and limits on retrospective taxation, quashed a reassessment notice issued...
