1998 (4) TMI 21

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..... - 1-4-1998 - Judge(s) : R. JAYASIMHA BABU., N. V. BALASUBRAMANIAN JUDGMENT The judgment of the court was delivered by R. JAYASIMHA BABU J.---The question referred to us at the instance of the .....

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..... in force. That rule came into force on April 2, 1983 and no retrospective effect has been given to that rule. It is, therefore, obvious that for the assessment year in question, namely, 1981-82, the .....

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