Punjab and Haryana High Court in
Hemila Mills Embroidery Private Limited ITA 16/2009 decided on 27/9/2012.
Mark Auto Industries Limited ITA 57/2009 decided on 8/10/2012
Followed: Alom Extrusions Ltd. [2009] 319 ITR 306 (SC)
ITA 663/2005 CIT v. M/s Rai Agro Industries Limited (P&H) decided on 30-11-2010
wherein it has been held that Second Proviso to Section 43B of the Act omitted by Finance Act, 2003 with effect from 1.4.2004 was clarificatory in nature and was to operate retrospectively. The above mentioned proviso provided that employee contribution is deductible only if amount is paid before due date under 36(1)(va) Explanation
Hemila Mills Embroidery Private Limited ITA 16/2009 decided on 27/9/2012.
Mark Auto Industries Limited ITA 57/2009 decided on 8/10/2012
Followed: Alom Extrusions Ltd. [2009] 319 ITR 306 (SC)
ITA 663/2005 CIT v. M/s Rai Agro Industries Limited (P&H) decided on 30-11-2010
wherein it has been held that Second Proviso to Section 43B of the Act omitted by Finance Act, 2003 with effect from 1.4.2004 was clarificatory in nature and was to operate retrospectively. The above mentioned proviso provided that employee contribution is deductible only if amount is paid before due date under 36(1)(va) Explanation
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