Income Tax Act & Rules - Whether S.14A (2) & (3) inserted w.e.f. 01.04.2007 will Apply to all Pending Assessments? Whether Rule 8D is Retrospectively Applicable ?
Income Tax Act 1961 - S. 14A(2) & S. 14A(3) - Income Tax Rules, 1962 - R. 8D - Whether subsection (2) and subsection (3) of Section 14A inserted with effect from 01.04.2007 will apply to all pending assessments? Whether Rule 8D is retrospectively applicable ?