The Supreme Court held that for application of subsequent legislation retrospectively it is necessary to show that the previous legislation had any omission or ambiguity or it was intended to explain an earlier act. The Appellant, M/s. L. R. Brothers Indo Flora Ltd. is a 100% Export Oriented Unit (EOU) engaged in production of cut […]
from Taxscan | Simplifying Tax Laws https://ift.tt/3miIaYB
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