In a recent judgment, the Patna High Court has ruled that sub-section (5A) of Section 45 of the Income Tax Act, 1961, inserted by the Finance Act, 2017, has no retrospective effect. The division bench.
Chief Justice of India (CJI) DY Chandrachud said on Wednesday that he will examine the request to set up 7-judge bench to hear case relating to passage of laws as money bills.