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2000 (8) TMI 69 - HC - Income Tax
Extract:
.......India which is based on section 145A. The Legislature clearly intended, therefore, that the computation made by assessees prior to the assessment year 1999-2000 should not be disturbed and, therefore, the Legislature has brought the said section 145A into force only from April 1, 1999. Accordingly, the appeal is dismissed with no order as to costs.