Case Name : CIT vs. Parke davis (india) ltd. 

Citation : [1999] 106 Taxman 16/239 itr 820 (ap)

Court : Andhra pradesh high court

Section : 127

Meaning : The words ‘all proceedings under the act in respect of any year’ occurring in the explanation cannot be understood in vacuum and cannot be stretched to cover reference applications already filed or decided by the date of transfer under section 127.

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