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1993 (10) TMI 52 - RAJASTHAN HIGH COURT
Extract:
.......Delhi) of 1979 and Wealth-tax Applications Nos. 703 to 717/(Delhi) of 1979 in the case of Biju Patnaik v. WTO 1983 3 ITD 693). It is also held that the Tribunal was justified in holding that rule 1BB of the Wealth-tax Rules is procedural in nature and retrospective in operation and, therefore, the same is applicable in the year under consideration.