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Documents citing Phoolchand Lalith Kumar And Co. vs Income-Tax Officer on 13 August, 1991

Washabarie Tea Co. (P.) vs Assistant Commissioner Of Income-Tax on 8 September, 1993

This ground is to be held in favour of the assessee following with respect the order of the Tribunal in its own case dated 14-9-1991 in ITA No. 3590/ Cal./88 for the assessment year 1985-86 and the judgment of the Andhra Pradesh High Court in the case of Phoolchand Lalith Kumar & Co. v. ITO [1992] 196 ITR 302. It has been held that 'cess' is different in nature and character from "tax or duty" and therefore it cannot be disallowed under Section 43B as it stood prior to the amendment to the Section made by Finance Act, 1988 w.e.f. 1-4-1989.
Income Tax Appellate Tribunal - Kolkata Cites 16 - Cited by 0 - Full Document

Dalmia Cement (Bharat) Ltd. vs Commissioner Of Income Tax on 23 July, 2013

19. We have also taken note of the fact that the High Courts of Andhra Pradesh, Madhya Pradesh and Rajasthan have all taken the view that the amendment introduced in Section 43B(a) by virtue of the Finance Act, 1988 would be prospective in operation and would not apply to assessment years prior to the assessment year 1989-90. Those decisions have been rendered in Phoolchand Lalith Kumar and Co. (supra) Mansukhlal Prahjibhai and Co. (supra), Dinesh Kumar Gordhanlal (supra) and Udaipur Distillery Co. Ltd. (supra).
Delhi High Court Cites 46 - Cited by 0 - B D Ahmed - Full Document
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