Applicability of section 13(1)(d) clarified: effective from assessment year 1984-85; prior appeals will not be contested. The substituted clause of section 13(1)(d) takes effect from assessment year 1984-85, not 1983-84; trusts that changed investment patterns between April and November 1983 should not be denied exemption for AY 1983-84. Appellate decisions favouring assessees on this issue are not to be contested, and Chief Commissioners may withdraw pending appeals and references under delegated powers.
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Provisions expressly mentioned in the judgment/order text.
Applicability of section 13(1)(d) clarified: effective from assessment year 1984-85; prior appeals will not be contested.
The substituted clause of section 13(1)(d) takes effect from assessment year 1984-85, not 1983-84; trusts that changed investment patterns between April and November 1983 should not be denied exemption for AY 1983-84. Appellate decisions favouring assessees on this issue are not to be contested, and Chief Commissioners may withdraw pending appeals and references under delegated powers.
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