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2001 (4) TMI 77 - HC - Income Tax
Extract:
.......ely and not retrospectively. (iii) That the impugned notices dated December 21, 2000, issued under section 10(a) of the Interest-tax Act, 1974, in respect of the accounting years 1991-92 up to 1998-99 are invalid in law and are hereby set aside. Accordingly, both the above writ petitions are partly allowed with no order as to costs. C.C. expedited.