https://www.taxtmi.com/caselaws?id=17737 The High Court of Madhya Pradesh ruled in miscellaneous civil cases concerning the interpretation of the Income-tax Act, specifically the amended provisions of section 43B for the assessment year 1984-85. The court upheld the Tribunal's decision to apply the amendments retrospectively, benefiting the assessee. It emphasized resolving legislative ambiguities and cited precedents to support its judgment. The court dismissed the cases for lacking referable questions of law, highlighting the importance of finality in legal proceedings. Consequently, all cases were dismissed without costs, with fixed counsel fees for each side. en-us Wed, 17 Jan 1996 00:00:00 +0530 Thu, 24 Sep 2009 14:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17737 The High Court of Madhya Pradesh ruled in miscellaneous civil cases concerning the interpretation of the Income-tax Act, specifically the amended provisions of section 43B for the assessment year 1984-85. The court upheld the Tribunal's decision to apply the amendments retrospectively, benefiting the assessee. It emphasized resolving legislative ambiguities and cited precedents to support its judgment. The court dismissed the cases for lacking referable questions of law, highlighting the importance of finality in legal proceedings. Consequently, all cases were dismissed without costs, with fixed counsel fees for each side. Case-Laws Income Tax Wed, 17 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17737