TMI Blog2007 (10) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... applicability of amended law is with prospective effect or restropective effect - Held that applied from prospective effect - 7767 & 7768 of 2001 - - - Dated:- 25-10-2007 - ORDER 1. The main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard of Direct Taxes (CBDT), has held that the amendment in question is prospective in nature and the same is binding on the Revenue. 3. In view of Circular No.621 dated 19th December 1991 issued b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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