The High Court of Karnataka held that the amendment made by the Finance Act, 2010 in the provisions of Section 40(a)(ia) of the Income-tax Act, 1961 is retrospective in operation. The assessee, M/S. A.Y. Garments International Private Ltd. is a private limited company carrying on the business of manufacture and export of ready-made garments. The […]
from Taxscan | Simplifying Tax Laws https://ift.tt/321zG04
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