1993 (2) TMI 96

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....ted:- 19-2-1993<br>Civil Appeals Nos 2646, 2647, 2648 of 1977. - -<br>Income Tax<br>B. P. JEEVAN REDDY AND N. VENKATACHALA JJ. For the Appellant : B. B. Ahuja, Senior Advocate ( Anil Srivastava and....

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....cision of this court in Distributors (Baroda) P. Ltd. v. Union a India [1985] 155 ITR 120. Indeed, the same result follows from section 80AA introduced by the Finance (No. 2) Act, 1980, with retrospec....