Supreme Court · 2018 INSC 79 · Decided 31 January 2018
Commissioner of Income Tax 5 Mumbai v. M/S. Essar Teleholdings LTD. Through Its Manager
- Court
- Supreme Court of India
- Citation
- 2018 INSC 79 · [2018] 1 S.C.R. 502
- Case number
- CIVIL APPEAL No. 2165/2012
- Decided
- 31 January 2018
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 14A
Headnote
Income Tax Rules, 1962 - r.8D - Said rule providing for machinery to give effect to charging section, i.e. s.14A, Sub-sections (2) and (3) of Income Tax Act, 1961 - Nature of operation - Prospective or Retrospective - Plea section i.e. s.14A being retrospective, the machinery provision,i.e. r.8D has also to be retrospective - Held: Provisions of s.14A, inserted by Finance Act, 2001, were fully workable without there being any mechanism provided for computing the expenditure incurred in relation to
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