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2004 (1) TMI 18 - HC - Income TaxApplicability of Chapter XX-C or Chapter XX-A - Suffice it to say that the agreement was executed on June 11, 1986 and Chapter XX-C was made applicable with effect from October 1, 1986. And, therefore, filing of Form No. 37-I is not relevant to decide the date which attracted the provisions of Chapter XX-C of the said Act. - held that Chapter XX-A of the Act would be applicable and held that application of Chapter XX-C is bad in law - act of submitting the application in "Form No. 37-I" of the Act would be inconsequential – petition allowed
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