https://www.taxtmi.com/caselaws?id=16587 The High Court of Punjab and Haryana ruled that rule 1BB of the Wealth-tax Rules could be applied retrospectively to assessment years before April 1, 1979. The court held that rule 1BB, being a rule of evidence, would be applicable to all pending cases, including assessment years prior to April 1, 1979. This decision favored the assessee, aligning with the Supreme Court's ruling in a similar case. The court answered the question in favor of the assessee, emphasizing the retrospective application of rule 1BB as a rule of evidence. en-us Mon, 14 Jul 1997 00:00:00 +0530 Tue, 08 Sep 2009 16:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16587 The High Court of Punjab and Haryana ruled that rule 1BB of the Wealth-tax Rules could be applied retrospectively to assessment years before April 1, 1979. The court held that rule 1BB, being a rule of evidence, would be applicable to all pending cases, including assessment years prior to April 1, 1979. This decision favored the assessee, aligning with the Supreme Court's ruling in a similar case. The court answered the question in favor of the assessee, emphasizing the retrospective application of rule 1BB as a rule of evidence. Case-Laws Wealth-tax Mon, 14 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16587