Section 54b of income tax act

Not retrospective

But sir case law of K.S. Jain and Sons HUF (DELHI-Trib) 2010 ITL 268 supports that 54B is also for HUF before amendment .

We do use such case laws in support of our appeal, but that doesn't become law. Remember recent judgement of Delhi High court, of service tax over under-construction composite units?

Sir, We need clarification on such case law for appeal only for supporting that 54B is applicable to HUF also before amendment..

Who can help you more than the case law itself?

Take decision in the light of pleading of the assessee   (KS Jain & Sons, HUF) for the benefit in its favour,  in the light of counter arguments of revenue.

In case, take opinion of any counselor who may plead the case in court, if at all you wish in future.