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From the Courts »
 ITO Coy. Ward – 11(3) Room No. 420D C. R. Building New Delhi vs. Hi Life Exports (P) Ltd. Ward – 191, A, Ekta Marg, Western Avenue, Sainik Farms, New Delhi -110062
 Sh. Pradip Kumar Khator 1080, First Floor, Sector-46, Gurgaon, Haryana. vs ITO Ward 3(3), Gurgaon
 Sh. Jai Prakash 261, Block E-19, Sector-3, Rohini, New Delhi. vs ITO Ward 39(5), New Delhi.
 Vikram Krishnan vs. Principal Commissioner Of Income Tax
 ITO vs. Synergy Finlease Pvt. Ltd (ITAT Delhi)
 Sir Mohd. Yusuf Trust vs. ACIT (ITAT Mumbai)
 NuPower Renewables Pvt. Ltd vs. ACIT (Bombay High Court)
 CIT vs. Gopal Shri Scrips Pvt. Ltd (Supreme Court)
 ITO, Ward-271(1),Civic Centre, Minto Road, New Delhi vs. M/s. B2B Management, 5/47, Shyam Singh Street, Gopi Nath, New Delhi
 Shri Opinder Singh Virk Pravesh Kumar Sharma, R/o 493- L, Model Town, Karnal. vs. Income-tax Officer, Ward-2, Karnal.
 SplendorLandbase Ltd., Splendor Forum, 502-511 Plot No 3, Jasola District Centre,New Delhi vs. ACIT, Circle-3, 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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