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1994 (1) TMI 50 - GUJARAT HIGH COURT
Extract:
....... caused by section 43B. It is also declaratory in its nature. Hence, the said proviso relates back to the date when section 43B came into operation, i.e., April 1, 1984. Hence, the question is answered in the affirmative, i.e., in favour of the assessee and against the Revenue. The reference stands disposed of accordingly with no order as to costs.
