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<h1>ITAT Indore: Section 7(4) of WT Act Applies to All Pending Assessments</h1> The ITAT Indore held that section 7(4) of the WT Act applies to all pending assessments, including those before 1976-77. The Tribunal dismissed the ... - The Appellate Tribunal ITAT Indore held that section 7(4) of the WT Act is procedural and applicable to all pending assessments, including those prior to the assessment year 1976-77. The Tribunal dismissed the appeal of the Revenue, citing relevant case law and authorities. The reference application seeking clarification on the application of section 7(4) was rejected, and the application was ultimately dismissed.
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