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    <title>1984 (8) TMI 69 - MADRAS High Court</title>
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    <description>The court upheld the applicability and constitutional validity of the amended Section 64(1)(iii) for the assessment year 1976-77, along with the validity of Notification No. S.O. 475(e) dated September 5, 1975. The petitioner&#039;s arguments were dismissed, and the writ petition was rejected with costs.</description>
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      <description>The court upheld the applicability and constitutional validity of the amended Section 64(1)(iii) for the assessment year 1976-77, along with the validity of Notification No. S.O. 475(e) dated September 5, 1975. The petitioner&#039;s arguments were dismissed, and the writ petition was rejected with costs.</description>
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