M/S FIBRE BOARDS (P) LTD BANGALOARE vs. CIT BANGALORE
C.A. No.-005525-005526 - 2005Supreme Court11 Aug 2015
Section 280YSection 280ZSection 54G
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Page 5
JUDGMENT
notification dated 22.9.1967 by which Thane had been declared
to be an urban area for the purpose of Chapter XXII-B. He
further contended that Section 54G was inserted on 1.4.1988 at
the same time that Section 280ZA was omitted and that
therefore Section 24 of the General Clauses Act would be
attracted to the facts