1982 (9) TMI 14

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....ons were referred to this court under s. 27(3) of the W.T. Act by the Income-tax Appellate Tribunal, Indore: " (1) Whether, on the facts and in the circumstances of this case, the Appellate Tribunal was justified in law that even when the provisions of s. 5(1)(viii) of the Act, as amended by Finance (No. 2) Act, 1971, were made restrospective in operation with effect from April 1, 1963, the val....