Tax effect Circular.- Retrospective effect

Author Topic: Tax effect Circular.- Retrospective effect  (Read 594 times)

rajul5234

  • Expert Member
  • ***
  • Posts: 72
    • View Profile
    • Email
Tax effect Circular.- Retrospective effect
« on: August 30, 2012, 02:29:35 PM »
Guj. H. C. Tax Appeal 1404/2010. Dt. 24/8/12. Held, Circular  3/ 2011 dt. 9/2/11 is applicable to pending appeals too on the ground of maintainability itself.

R. K. Patel

srinivasan

  • Expert Member
  • ***
  • Posts: 27
    • View Profile
    • Email
Re: Tax effect Circular.- Retrospective effect
« Reply #1 on: August 31, 2012, 12:52:38 PM »
when there is a circular to mitigate the problem of the assessee ,it is to be taken  having retrospective effect and should apply to all pending appeals