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« From the Courts »
 Mr. Trilok Chand Chaudhary, 39, Gadai Pur, Mehrauli, vs. ACIT Central Circle 26, New Delhi.
 Mr. Trilok Chand Chaudhary, 39, Gadai Pur, Mehrauli, vs. ACIT Central Circle 26, New Delhi.
 Jagmal Singh Village Khoh, VPO Manesar, Gurgaon Haryana vs. ITO Ward-2(2) Gurgaon
 Mrs. Shumana Sen, B-602, Plot No.F-2, The Crescent, Sector-50, Noida, Uttar Pradesh. vs. DCIT, Circle-64(1), New Delhi.
 Commissioner Of Income Tax Vs. M/S. Ansal Properties And Industries
 Binod Kumar Agarwala vs. CIT (Calcutta High Court)
 L&T Finance Limited vs. DCIT (Bombay High Court)
 Spice Mobility Ltd. 19A & 19B, Floor No. 5 Global Knowledge Park, Sector-125 vs. Addl. CIT(TDS) Noida
 ACIT, Central Circle-2, New Delhi. vs. Kanwar Singh Tanwar, 127, Asola Fatehpur Beri, New Delhi.
 ACIT Circle, Income Tax Office, Opp. Teacher’s Colony Bulandshahar vs. Zila Sahkari Bank Ltd. Moti Bagh Bulandshahar
 M/s. RL Travels Pvt. Ltd.,118, Ansal Bhawan,Kasturba Gandhi Marg,New Delhi - 110 001. vs. The DCIT, Central Circle-12 New Delhi.

Supreme court on 43 B holding the amendment retrospective
November, 17th 2007
CIT vs. Vinay Cement Ltd (Supreme Court)

Contribution made towards provident fund etc; after the close of the accounting period but before the due date for filing of the return of income are allowable as a deduction u/s 43B(b) of the Act even for assessment years prior to the deletion of the second proviso by the Finance Act 2003 wef 1.4.2004.

Note: The judgement of the High Court in CIT vs. George Williamson 284 ITR 619 (Gau) was approved. The judgement of the Bombay High Court in CIT vs. M/s Godavari Sahakari (Bombay High Court) and that of the Madras High Court in CIT vs. Synergy Financial Exchange 288
ITR 366 stand impliedly overruled while that of the Karnataka High Court in CIT vs. M/s Sabari Enterprises (Karnataka High Court) stands impliedly approved.
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