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1 - 9 of 9 (0.50 seconds)The Income Tax Act, 1961
Commissioner Of Income Tax vs Virgin Securities & Credits Pvt. Ltd. on 18 February, 2011
5. We find that the above view of this Tribunal was confirmed by Hon'ble
Calcutta High Court in the case of Virgin Creations (supra) by holding as under:
Section 43 in The Finance Act, 2018 [Entire Act]
Section 139 in The Finance Act, 2018 [Entire Act]
Section 40 in The Finance Act, 2018 [Entire Act]
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 Comnissioner 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 die Sec. 43(B) of the
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Income Tax Act, as introduced by Finance Act, 2003, was curative in nature and is
required to be applied retrospectively with effect from 1" April, 1988.
Such being the position, the deletion of the amount paid by the Employees '
contribution beyond due date was deductible by invoking the aforesaid amended
provisions of Section 43(B) of the Act.
Finance Act, 2013
Section 2 in The Finance Act, 2018 [Entire Act]
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