1999 (5) TMI 4

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..... set aside by virtue of s. 10(29A)(d) with retrospective effect - appeal is allowed holding that there is no liability to income-tax as provided in s. 10(29A)(d) - appellant are entitled to refund consequent to retrospective amendment - C. A. No 2777 of 1999. - - - Dated:- 3-5-1999 - M. JAGANNADHA RAO AND S. RAJENDRA BABU JJ. For the Appellant : Harish N. Salve, Senior Advocate (V. G. Prak .....

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