Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : 195629ITR210(Hyd.)
..... so to do for avoiding any hardship or anomaly, or removing any difficulty, that may arise as a result of the extension of this act to the merged territories or to any part b state the central government may, by general or special order, make an exemption, reduction in rate or other modification in respect of income- ..... lordship observed : "the case is thus one where the statute purports to operated only prospectively, but such operation has, under the scheme of the indian income-tax law to take into account income earned before the statute came into force. such an enactment cannot, strictly speaking, be said to be retroactive legislation, though its operation may ..... levy, assessment and collection of income-tax and super-tax in respect of that period," his lordship observed : "on this construction of section 13, the state law of income-tax would continue to operate for an indefinite period even after the commencement of the constitution during which period the indian income-tax and super-tax .....
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