Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1994 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (4) TMI 100 - AT - Income TaxExtract: .......2. We, therefore, find that the demand, which had arisen by virtue of the amending law, stood against the assessee and its retrospective effect has to be kept in mind for the purpose of accrual of liability. Therefore, we find no force in ground No. 1, which stands rejected. 7 to 10. These paras are not reproduced here as they involve minor issues.
|