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From the Courts »
 HITT Holland Institute of Traffic Technology B.V. vs. DDIT (ITAT Kolkata)
 Nagarjuna Fertilizers and Chemicals Limited vs. ACIT (ITAT Hyderabad) (Special Bench)
  CIT vs. India Advantage Fund-VII (Karnataka High Court)
 M/S TEJ QUEBCOR PRINTING LTD. Vs. JOINT COMMISSIONER OF INCOME TAX
 Principal Commissioner Of Income Tax (Central) Vs. M/s A2z Maintenance & Engineering Services Ltd.
 Pr. Commissioner Of Income Tax-19 Vs. Shri Neeraj Jindal
 Rollatainers Ltd. Vs. Commissioner Of Income Tax
 CIT vs. G K K Capital Markets (P) Limited (Calcutta High Court)
 CIT vs. Arpit Land Pvt. Ltd (Bombay High Court)
 CIT vs. Abacus Distribution Systems (India) Pvt. Ltd (Bombay High Court)
  ACIT vs. Mahesh K. Shah (ITAT Mumbai)

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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