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1997 (7) TMI 32 - PUNJAB AND HARYANA HIGH COURTExtract: .......ourt, it is held that rule 1BB being a rule of evidence would be applicable to all pending cases including the assessment years prior to April 1, 1979, when rule 1BB was introduced for the first time. For the reasons stated above, the question referred to us is answered in the affirmative, that is, in favour of the assessee and against the Revenue.
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