Retrospective applicability of Sec 153C "2015 amendment" as held by Supreme Court

The Supreme Court held that the amendment brought to Section 153C of the Income Tax Act 1961 by the Finance Act 2015 will retrospectively apply to searches conducted prior to the date of the amendment, i.e., 01.06.2015.

source https://www.caclubindia.com/articles/retrospective-applicability-of-sec-153c-2015-amendment-as-held-by-supreme-court-49626.asp