1993 (2) TMI 96

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..... , 2647, 2648 of 1977. - - - Dated:- 19-2-1993 - B. P. JEEVAN REDDY AND N. VENKATACHALA JJ. For the Appellant : B. B. Ahuja, Senior Advocate ( Anil Srivastava and P. Parameswaran, Advocates .....

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..... tributors (Baroda) P. Ltd. v. Union a India [1985] 155 ITR 120. Indeed, the same result follows from section 80AA introduced by the Finance (No. 2) Act, 1980, with retrospective effect from April 1, 1 .....

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