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2006 (2) TMI 76 - SCH - Income TaxQuestion is that, "For the amendment of a statute to be construed as being retrospective, should not the amended provision itself indicate, either in terms or by necessary implication, that it is to operate retrospectively" - issue has been conclusively determined by this court consistently in the affirmative over a period of years. There is no conflict which requires resolution by way of a reference. Accordingly, the matters are remanded back to the Division Bench for disposal on the merits.
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