2001 (2) TMI 36

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..... >Income Tax
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Judge(s) : N. C. JAIN., P. G. AGARWAL. JUDGMENT The judgment of the court was delivered by N. C. JAIN C. J. -This appeal filed by the Commissioner of Income-tax in our consider .....

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..... e, the assessee would be entitled to relief under Explanation 2 to section 43B of the Income-tax Act, 1961, as has been inserted by the Finance Act, 1989, with retrospective effect from April 1, 1984. .....

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