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1985 (11) TMI 9 - HC - Wealth-tax
Extract:
.......m extension of the benefit of rule 1BB to all the assessees. We are, therefore, of the opinion that the benefit of rule 1BB must relate back to the date on which section 7(1) was made subject to the Rules. We answer the question posed for our opinion in the affirmative accordingly. The reference is disposed of accordingly with no order as to costs.