harsness in retrospective amendment

preet (Querist) 15 February 2011 This query is : Open
Hello,
Assessee has disallowed deduction under section 80 P(2)(a)(iii) with retrospective effect. Accourding to constitution of india, Court may be considered the amendment to the excessively and unreasonability retrospective voilates the appelants fundamental right under artical 19 (1) (g) and artical 14. So please give me refral cases on this point.

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