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2000 (3) TMI 6 - SCH - Income TaxCo-operative Society - Special Deduction - question basically is in regard to the retrospective operation of section 80P(2)(a)(iii) of the Income-tax Act, as amended by the Second Amendment Act of 1998, with retrospective effect from 1st April, 1968. The order under challenge, though subsequent to the date of the amendment, does not take note thereof - respondents challenges the validity of the said amendment - Matter sent back to High Court to decide afresh.
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