1992 (3) TMI 22

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.... 1984-85, the following question of law has been referred to this court : "Whether, on the facts and in the circumstances of the case and on a correct interpretation of the law, the Tribunal was justified in holding that the amended provisions of section 13(1)(d) of the Income-tax Act, 1961, came into play only in those cases, where the cut off date (November 30, 1983) falls within the relevant p....