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1987 (1) TMI 35

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..... NT These applications -relate to the assessment years 1976-77 to 1979-80. The question sought to be referred is the same and reads as follows : " Whether, on the facts and in the circumstances of .....

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..... sions of rule IBB had come into force with effect from April 1, 1979, and were, therefore, applicable for that year. In this view, there was no prejudice to the Revenue by the order of the Wealth-tax .....

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