TATA TELESERVICES vs The UNION OF INDIA
Whether the amendment to Section 201(3) of the Income Tax Act by Finance Act, 2014, which extended the limitation period for passing orders under Section 201 to seven years, applies retrospectively to proceedings where the limitation period under the unamended provision had already expired before 01/10/2014 --- Held: No. The amendment is prospective and does not revive time-barred proceedings.
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