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M/S Kashmir Tubes vs Income Tax Officer And Ors. on 31 August, 2017 cites

Commr.Of Income Tax vs M/S Alom Extructions Limited on 25 November, 2009

12. Now we may refer to the third substantial question of law which is also no longer res integra and is covered by the decision of the Supreme Court in the case of CIT v. Alom Extrusions Ltd supra, wherein the Supreme court has held that relaxation allowed by 1st proviso to Section 43B of the Act was restricted only to tax, duty, cess and fee, and did not apply to contributions to labour welfare funds. Since the second proviso to Section 43B of the Act resulted in implementation problems, it was deleted by Financial Act, 2003, thereby equating tax, duty, cess and fee with contributions to welfare funds. It was further held that the aforesaid amendment operates retrospectively, that is, w.e.f. 01.04.1988, i.e. the date of insertion of the 1st proviso. In view of the aforesaid enunciation of law by the Supreme Court, the third substantial question of law framed ITA No.5/2008 Page 8 of 9 by this court is also answered in the affirmative and in favour of the assessee.
Supreme Court of India Cites 11 - Cited by 1142 - S H Kapadia - Full Document

C.I.T vs N.C.Budharaja And Co on 7 September, 1993

In support of his submissions, learned counsel for the appellant has referred to decision in the cases of CIT v. Hindustan Metal Refining works (P) Ltd. (1981) 128 ITR 472 (Calcutta), Empire Industries Ltd. and anothers v. UOI, 162 ITR 846 (SC), Ujagar Printers v. U.O.I, (1989) 74 STC 401(SC), Laminated Packings (P) Ltd. V. Collector of Central Excise, 1990 SCC (4) 51, Standard Packaging And Ors. v. Union of India, 1985 (4) ECC 299, Vijay Kumar v. CIT in ITA No.108/2012 (J & K High Court), CIT v. Lovlesh Jain, (2012) 67 DTR 0232 (Delhi), CIT v. Oracle Software ITA No.5/2008 Page 3 of 9 India Ltd. (2010) 320 ITR 546 (SC), CIT v/s Esquire Translam Industries & Nexus Transcore Industries, (2012) 344 ITR 0308, ITO V. Arihant Tiles & Marbles (P) Ltd. (2010) 320 ITR 0079 (SC), CIT v. Perfect Liners (1983) 142 ITR 0654 (Madras), CIT V. Budharaja & Co. (SC),(1993) 204 ITR 413, CIT V. Dharam Pal Prem Chand Ltd.,, (2009) 317 ITR 353 (Delhi), CIT v. Dr. V.P. Gopinathan, 248 ITR 449 (SC).
Supreme Court of India Cites 24 - Cited by 547 - B P Reddy - Full Document

Commissioner Of Income Tax Delhi Iv vs Dharam Pal Prem Chand Ltd. on 27 November, 2008

In support of his submissions, learned counsel for the appellant has referred to decision in the cases of CIT v. Hindustan Metal Refining works (P) Ltd. (1981) 128 ITR 472 (Calcutta), Empire Industries Ltd. and anothers v. UOI, 162 ITR 846 (SC), Ujagar Printers v. U.O.I, (1989) 74 STC 401(SC), Laminated Packings (P) Ltd. V. Collector of Central Excise, 1990 SCC (4) 51, Standard Packaging And Ors. v. Union of India, 1985 (4) ECC 299, Vijay Kumar v. CIT in ITA No.108/2012 (J & K High Court), CIT v. Lovlesh Jain, (2012) 67 DTR 0232 (Delhi), CIT v. Oracle Software ITA No.5/2008 Page 3 of 9 India Ltd. (2010) 320 ITR 546 (SC), CIT v/s Esquire Translam Industries & Nexus Transcore Industries, (2012) 344 ITR 0308, ITO V. Arihant Tiles & Marbles (P) Ltd. (2010) 320 ITR 0079 (SC), CIT v. Perfect Liners (1983) 142 ITR 0654 (Madras), CIT V. Budharaja & Co. (SC),(1993) 204 ITR 413, CIT V. Dharam Pal Prem Chand Ltd.,, (2009) 317 ITR 353 (Delhi), CIT v. Dr. V.P. Gopinathan, 248 ITR 449 (SC).
Delhi High Court Cites 18 - Cited by 91 - R Shakdher - Full Document

Commissioner Of Income-Tax vs V.P. Gopinathan on 27 February, 2001

In support of his submissions, learned counsel for the appellant has referred to decision in the cases of CIT v. Hindustan Metal Refining works (P) Ltd. (1981) 128 ITR 472 (Calcutta), Empire Industries Ltd. and anothers v. UOI, 162 ITR 846 (SC), Ujagar Printers v. U.O.I, (1989) 74 STC 401(SC), Laminated Packings (P) Ltd. V. Collector of Central Excise, 1990 SCC (4) 51, Standard Packaging And Ors. v. Union of India, 1985 (4) ECC 299, Vijay Kumar v. CIT in ITA No.108/2012 (J & K High Court), CIT v. Lovlesh Jain, (2012) 67 DTR 0232 (Delhi), CIT v. Oracle Software ITA No.5/2008 Page 3 of 9 India Ltd. (2010) 320 ITR 546 (SC), CIT v/s Esquire Translam Industries & Nexus Transcore Industries, (2012) 344 ITR 0308, ITO V. Arihant Tiles & Marbles (P) Ltd. (2010) 320 ITR 0079 (SC), CIT v. Perfect Liners (1983) 142 ITR 0654 (Madras), CIT V. Budharaja & Co. (SC),(1993) 204 ITR 413, CIT V. Dharam Pal Prem Chand Ltd.,, (2009) 317 ITR 353 (Delhi), CIT v. Dr. V.P. Gopinathan, 248 ITR 449 (SC).
Supreme Court of India Cites 1 - Cited by 146 - Full Document
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