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1976 (12) TMI 41 - HC - Income TaxExtract: .......ent, it cannot be held that the provision as such will have retrospective effect. Consequently, we are of the opinion that the conclusion of the Tribunal is correct and, therefore, we answer the question referred to this court in the affirmative and in favour of the assessee. The assessee is entitled to its costs. Counsel s fee is fixed at Rs. 500.
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