https://www.taxtmi.com/caselaws?id=276856 A pending income-tax appeal may be decided by reference to a supervening statutory amendment, because the Tribunal's appellate power is broad enough to apply the law as it stands at the time of decision. The amendment to section 9(4) of the Indian Income-tax Act, 1922 was, however, treated as limited in retrospective reach: the legal fiction deeming the holder of an impartible estate to be the owner for tax purposes could not be extended beyond the period expressly fixed by the legislature. On that construction, the amendment did not cover the earlier assessment years in dispute. en-us Wed, 25 Aug 1954 00:00:00 +0530 Mon, 19 Nov 2018 16:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276856 A pending income-tax appeal may be decided by reference to a supervening statutory amendment, because the Tribunal's appellate power is broad enough to apply the law as it stands at the time of decision. The amendment to section 9(4) of the Indian Income-tax Act, 1922 was, however, treated as limited in retrospective reach: the legal fiction deeming the holder of an impartible estate to be the owner for tax purposes could not be extended beyond the period expressly fixed by the legislature. On that construction, the amendment did not cover the earlier assessment years in dispute. Case-Laws Income Tax Wed, 25 Aug 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276856