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M/S Continental Engineering & Power ... vs Adit,Cpc/Acit,Circle-6(1), ... on 13 December, 2021
cites
Sanchi Management Services Pvt.Ltd, ... vs Ito-Ward-5(2), Chandigarh on 20 October, 2021
8. Since the facts involved in the present case are identical to the facts involved in
the case of Raja Ram Vs. ITO, Yamunanagar (supra). So respectfully following the
aforesaid referred to order of the Coordinate Bench of the Tribunal, the disallowances
sustained by the Ld. CIT(A) are deleted.
Section 139 in THE FINANCE ACT, 2021 [Entire Act]
The Code of Civil Procedure, 1908
Commr.Of Income Tax vs M/S Alom Extructions Limited on 25 November, 2009
After hearing Mr.Sinha, learned advocate, appearing on behalf of the
appellant and after going through the decision of the Supreme Court
in the case of Commissioner of Income Tax vs. Alom Extrusion Ltd., we
find that the Supreme Court in the aforesaid case has held that the
amendment to the second proviso to the Sec 43(B) of the Income Tax
Act, as introduced by Finance Act, 2003, was curative in nature and is
required to be applied retrospectively with effect from 1st April, 1988.