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1998 (1) TMI 59 - DELHI HIGH COURTExtract: .......efinition of income. These amendments though introduced by the Finance Act, 1990, have been given a retrospective effect with effect from April 1, 1967. The assessment year 1982-83 would be covered by the amendment. In view of the statutory amendments, the question is answered in the negative i.e., in favour of the Revenue and against the assessee.
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