1999 (5) TMI 4

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..... >Income Tax
M. JAGANNADHA RAO AND S. RAJENDRA BABU JJ. For the Appellant : Harish N. Salve, Senior Advocate (V. G. Prakasam, Advocate) For the Respondents : Dr. V. Gauri Shankar, Senior Advocate .....

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..... ection 10(29A)(d) with retrospective effect. We declare accordingly and allow the appeal holding that there is no liability to income-tax as provided in section 10(29A)(d). The appellant will also be .....

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