Tag Archives: income tax provisions retrospectively

Determining when legislative changes apply retrospectively: Analysis

By | May 25, 2018

Determining when legislative changes apply retrospectively Case Law : Calcutta Export Company (Civil Appeal No 4339-4340 of 2018) The Supreme Court of India held that when the amount of withheld tax is remitted to the government after the end of the financial year but before the due date for filing the tax return, a legislative… Read More »