Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1991 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (9) TMI 67 - HC - Income TaxExtract: .......retching the amendment to make it retroactive, in the sense, retroactively is normally understood. Explanations are to be applied in the manner in which, normally, a "Legislative Explanation" is understood. Consequently, we answer both the questions referred to us in the affirmative and against the Revenue. Reference answered accordingly.
|