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S. 45(5A) of Income Tax Has No Retrospective Application to JDAs Executed Before 01.04.2018: ITAT [Read Order] - TaxscanTaxscan · Tue, 04 Aug 2026 05:52:00 GMTDelhi High Court Dismisses GCD Prime's Section 9 Petition, Upholds DCM Limited's Termination Notice - scanx.tradescanx.trade · Wed, 29 Jul 2026 07:00:00 GMT