Interest for default in payment of advance tax can't be levied on basis of retro-amendment in sec. 1

IT : Where Assessing Officer while making MAT calculation under section 115JB has also added expenditure disallowed under section 14A to book profit and on appeal Tribunal sent matter back to Assessing Officer for reconsideration after working out deduction in terms of section 14A read with rule 8D, no appeal could be entertained against Tribunal's order