Provision of amended sec. 115BBE couldn’t be invoked retrospectively: ITAT

IT-I : Where AO made addition to assessee's income in respect of excess stock by invoking of provisions of sec. 115BBE, in view of fact that amended provisions of sec. 115BBE were applicable with effect from 1-4-2017 and not prior to that, impugned addition was to be set aside

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000182451/provision-of-amended-sec-115bbe-couldn’t-be-invoked-retrospectively-itat.aspx