1998 (4) TMI 21

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....>Income Tax<br>Judge(s)&nbsp; : R. JAYASIMHA BABU., N. V. BALASUBRAMANIAN&nbsp; JUDGMENT The judgment of the court was delivered by R. JAYASIMHA BABU J.---The question referred to us at the instanc....

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....was not in force. That rule came into force on April 2, 1983 and no retrospective effect has been given to that rule. It is, therefore, obvious that for the assessment year in question, namely, 1981-8....