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HomeDirect TaxEnhanced 60% Tax Under Amended S. 115BBE Can’t Be Imposed Retrospectively: Rajasthan...

Enhanced 60% Tax Under Amended S. 115BBE Can’t Be Imposed Retrospectively: Rajasthan HC

Direct Tax

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By Mariya Paliwala
Enhanced 60% Tax Under Amended S. 115BBE Can’t Be Imposed Retrospectively: Rajasthan HC

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The Rajasthan High Court has held that the enhanced tax regime introduced through the Taxation Laws (Second Amendment) Act, 2016 cannot be retrospectively applied to income earned before the amendment came into force so the enhanced 60% tax under amended Section 115BBE of the Income Tax Act cannot be imposed retrospectively. The bench of Justice Arun…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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