1993 (2) TMI 96

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..... Nos 2646, 2647, 2648 of 1977. - -
Income Tax
B. P. JEEVAN REDDY AND N. VENKATACHALA JJ. For the Appellant : B. B. Ahuja, Senior Advocate ( Anil Srivastava and P. Parameswaran, Advocates For t .....

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..... roda) 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, 1968. For the .....

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