https://www.taxtmi.com/caselaws?id=49250 The Supreme Court dismissed the appeal, affirming that the amendment to section 34 of the Indian Income-tax Act, 1922 applied to the former State. The Court held that the revenue authorities' argument regarding the merger date was not relevant as the Tribunal's decision was based on a different date. Consequently, the appeal failed on this basis. en-us Thu, 28 Oct 1965 00:00:00 +0530 Tue, 19 Aug 2014 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49250 The Supreme Court dismissed the appeal, affirming that the amendment to section 34 of the Indian Income-tax Act, 1922 applied to the former State. The Court held that the revenue authorities' argument regarding the merger date was not relevant as the Tribunal's decision was based on a different date. Consequently, the appeal failed on this basis. Case-Laws Income Tax Thu, 28 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49250