Proviso inserted in section 92C(2) by Finance (No. 2) Act, 2009 with effect from 1-10-2009, would not apply to an assessment year prior to its insertion [2012] 20 taxmann 131

Proviso inserted in section 92C(2) by Finance (No. 2) Act, 2009 with effect from 1-10-2009, would not apply to an assessment year prior to its insertion

[2012] 20 taxmann.com 131 (Bangalore - Trib.)
IN THE ITAT BANGALORE BENCH 'A'

Tatra Vectra Motors Ltd. v. Deputy Commissioner of Income-tax, Circle 12(4), Bangalore