C.A. No. 001440 / 2018

THE STATE OF MAHARASHTRA INCOME TAX COMMISSIONER OF INCOME TAX 6 vs M/S. KANSAI NEROLAC PAINTS LTD. THROUGH ITS DIRECTOR

Status

DISPOSED

Judges

HON'BLE MR. JUSTICE A.K. SIKRI and HON'BLE MR. JUSTICE ASHOK BHUSHAN

Order Date

31-01-2018

Filed On

19-03-2016 11:14 AM

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casestatus.in Summary

Under Indian income tax law, Rule 8D of the Income Tax Rules, 1962 — being subordinate legislation prescribing the methodology for computing disallowable expenditure under Section 14A — operates only prospectively from the date of its notification, and cannot be applied to assessment years preceding its insertion, even though Section 14A(1) itself has retrospective operation. As analyzed on casestatus.in, a procedural or machinery rule framed under a charging provision does not automatically inherit the retrospectivity of the parent section where the rule imposes a new computational liability. Accordingly, sub-sections (2) and (3) of Section 14A along with Rule 8D apply only from Assessment Year 2007–08 onwards.