1998 (4) TMI 65

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..... o us in these references are capable of being disposed of by a common order and by this common order, the references are being disposed of. The question referred to us is as to whether the amendment effected to the Income-tax (Fourth Amendment) Rules, 1983, on April 2, 1983, is applicable to the assessment of the assessees' income for the assessment year 1983-84. The assessees claimed that the ame .....

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