https://www.taxtmi.com/caselaws?id=49400 The court upheld the validity of the amendments to the Indore Industrial Tax Rules, 1927, under section 5 of Act 1 of 1948, despite an incorrect citation. It also ruled that the amendments could affect vested rights of appeal due to the formation of Madhya Bharat State. Additionally, the court found the Madhya Bharat Taxes on Income (Validation) Act, 1954, to be non-discriminatory and applicable to old assessments. Consequently, the appeal was dismissed, affirming the validity of the amendments, the impact on vested rights of appeal, and the non-discriminatory nature of the Validating Act. en-us Thu, 20 Feb 1964 00:00:00 +0530 Sat, 27 Aug 2016 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49400 The court upheld the validity of the amendments to the Indore Industrial Tax Rules, 1927, under section 5 of Act 1 of 1948, despite an incorrect citation. It also ruled that the amendments could affect vested rights of appeal due to the formation of Madhya Bharat State. Additionally, the court found the Madhya Bharat Taxes on Income (Validation) Act, 1954, to be non-discriminatory and applicable to old assessments. Consequently, the appeal was dismissed, affirming the validity of the amendments, the impact on vested rights of appeal, and the non-discriminatory nature of the Validating Act. Case-Laws Indian Laws Thu, 20 Feb 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49400