2012 (6) TMI 836

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....sion of Section 194C(1) is applicable to an individual with effect from 1.6.2007 which is contrary to the assessment year involved in the instant case." We have heard the learned Counsel Smt. Sinha [Das De], appearing for the appellant, and we have gone through the impugned judgment and order. We are of the view that this appeal does not require admission for hearing as the applicability of law....