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    <title>2015 (1) TMI 1274 - ALLAHABAD HIGH COURT</title>
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    <description>The court ruled in favor of the assessee revisionist, holding that the amendment to the notification dated March 31, 1995, by the notification dated May 5, 1997, would be effective from May 5, 1997, and not retrospectively from April 1, 1995 as determined by the Tribunal. The revision was allowed in favor of the assessee, with no order as to costs.</description>
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      <description>The court ruled in favor of the assessee revisionist, holding that the amendment to the notification dated March 31, 1995, by the notification dated May 5, 1997, would be effective from May 5, 1997, and not retrospectively from April 1, 1995 as determined by the Tribunal. The revision was allowed in favor of the assessee, with no order as to costs.</description>
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