How many judgments cite Allied Motors (P) Ltd. v. CIT?

398 judgments on BharatTax cite Allied Motors (P) Ltd. v. CIT (224 ITR 677), spanning 2005 to 2026.

Which sections of the Income Tax Act does Allied Motors (P) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 40(a)(ia), Section 43B, Section 143(3), Section 194C, Section 195, Section 50C.

Allied Motors (P) Ltd. v. CIT

224 ITR 677Supreme Court of India1997#182 most cited

What is Allied Motors (P) Ltd. v. CIT authority for?

Amendments to the Income-tax Act that are curative, clarificatory, or beneficial in nature apply retrospectively from the date the original statutory provision was introduced, even if not explicitly stated.

398

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2005 to 2026.

Also referred to as

Allied Motors (P) Ltd. v. CIT · retrospective application · curative amendment · clarificatory amendment · beneficial amendment · Section 43B · Section 50C · Section 194N · date of introduction · statutory interpretation

Also reported as

3 SCC 47291 Taxmann 205

Sections most often in play

Section 40(a)(ia)Section 43B Section 143(3)Section 194C Section 195 Section 50C Section 147 Section 250

Read the full judgment

Issues it is cited on

section 43(b)section 3(b)section 36(va)section 43b(b)section 34(1)(iv)actual payment basis section 34(1)section 2(c)section 36(1)(iv)section 36(l)section 40a(2)section 2(24)(x)

Judgments citing Allied Motors (P) Ltd. v. CIT

Basp Chemicals Product Ltd, Mumbai vs. DCIT CC 2(3), Mumbai

The appeal stands allowed in terms of our above order

ITA 6704/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Apr 2019AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Ravish Sood, Jm

For Appellant: S/Shri Suchek Anchaliya & TusharFor Respondent: S/Shri Prakash Mane & Chaitanya

Section 139(1)Section 143(3)Section 43B

…to earlier several financial years. This being the case, the conditions of Section 43B were fulfilled and the assessee was eligible to claim the deduction of Rs. 224.34 Lacs as per the judgment of Hon’ble Apex Court rendered in Allied Motors (P) Ltd. Vs. CIT [224 ITR 677]. We hold so. 5. So far as the deduction of Rs.151.79 Lacs is concerned, we find that this payment also pertains to earlier several financial years. The Ld. AO denied the same primarily on the ground that the assessee failed to demonstrate that the deduction thereof was not claimed in preceding AY 2012-13. Upon perusal of financial statements for…

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. M/S. Om Metal Infraproject Limited, Jaipur

In the result, appeals of the revenue are dismissed

ITA 1510/JPR/2018[2011-12]Status: DisposedITAT Jaipur27 Mar 2019AY 2011-12

For Appellant: Shri B.V. Maheshwari (CA)For Respondent: Shri Varinder Mehta (CIT-DR)

Section 10Section 115Section 115JSection 86

…curative in nature, hence, it would apply retrospectively w.e.f. 1st April, 1988 (i.e. the date on which the related legal provision was introduced). Secondly, it may be noted that, in the case of Allied Motors (P.) Ltd. v. CIT [1997] 139 CTR (SC) 364: [1997] 224 ITR 677 (SC), the scheme of s. 43B of the Act came to be examined. In that case, the question which arose for determination was, whether sales-tax collected by the assessee and paid after the end of the relevant previous year but within the M/s. Om Metal Infraproject Ltd., Jaipur. time allowed under the relevant sales-tax law should be disallowed under…

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. M/S. Om Metal Infraproject Limited, Jaipur

In the result, appeals of the revenue are dismissed

ITA 1509/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11

For Appellant: Shri B.V. Maheshwari (CA)For Respondent: Shri Varinder Mehta (CIT-DR)

Section 10Section 115Section 115JSection 86

The ACIT 4(2)(1), Mumbai vs. M/S. Priyasha Meven Finance Ltd, Mumbai

In the result, both the appeals of the Revenue are dismissed

ITA 5655/MUM/2017[2013-14]Status: DisposedITAT Mumbai26 Mar 2019AY 2013-14

Bench: Shri Rajesh Kumar & Shri Amarjeet Singh

For Appellant: Shri Firoze Andhyarujina, A.RFor Respondent: Shri Abi Rama Kartikeyan, D.R

Section 143(1)Section 73

…. Provident Fund, etc.). The Hon'ble Apex Court held that the aforesaid amendment in section 43B of the Act by Finance Act, 2003 is curative in nature and would therefore apply retrospectively w.e.f. 01.04.1988. In the case of Allied Motors Pvt. Ltd. vs. CIT (224 ITR 677), The Hon'ble Apex Court held that when a proviso is inserted to remedy unintended consequences and to make the provision workable, the proviso which supplies an obvious omission in the section and which is to be read into the section to give it a reasonable interpretation, it could be read as retrospective in operation to give effect to the sect…

Mesers P.D Sekhsaria Trading Company, Bathinda vs. Deputy Commissioner of Income Tax, Circle-1, Bathinda

In the result, the appeal of the assessee is allowed and the Stay Petition of the assessee is dismissed

ITA 331/ASR/2018[2014-15]Status: DisposedITAT Amritsar18 Mar 2019AY 2014-15

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 331/Asr./2018 : Asstt. Year : 2014-15 M/S P. D. Sekhsaria Trading Vs Dy. Commissioner Of Income Company Pvt. Ltd., 4242, Tax, Circle-I, Ground Floor, Gurudwara Singh Bathinda, Punjab Sabha Street, Bathinda, Punjab (Appellant) (Respondent) Pan No. Aabcp1720E Sa No. 03/Asr./2019 (In Ita No. 331/Asr./2018: Asstt. Year : 2014-15) M/S P. D. Sekhsaria Trading Vs Dy. Commissioner Of Income Company Pvt. Ltd., 4242, Tax, Circle-I, Ground Floor, Gurudwara Singh Bathinda, Punjab Sabha Street, Bathinda, Punjab (Appellant) (Respondent) Pan No. Aabcp1720E Assessee By : Shri. Salil Kapoor, Adv. & Shri. Sanat Kapoor, Adv. Revenue By : Shri. M. P. Singh, Cit Dr Date Of Hearing :20.02.2019 Date Of Pronouncement : 19.03.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A), Bathinda Dated 26.03.2018. 2. The Assessee Has Raised Following Grounds Of Appeal: “1. That On The Facts & Circumstances Of The Case The Addition/Disallowance Of Rs.4,69,47,808/- Made

For Appellant: Shri. Salil Kapoor, Adv. &For Respondent: Shri. M. P. Singh, CIT DR

Section 2Section 234ASection 43(5)Section 43(5)(e)

…to be treated as came into force from the date from which clause (5) itself was inserted in the statute i.e. with effect from 01.04.2014. Our above view finds support from the decision of the Hon’ble Supreme Court in the case of Allied Motors Pvt. Ltd. Vs CIT 224 ITR 677 (SC) wherein it was held that a proviso which is designed to eliminate unintended consequence which may cause undue hardship to the assessee and unjust in a specific situation is to be read as retrospective with effect from which the main section was inserted. 66. To the same effect is the decision of the Hon’ble Delhi High Court in the case of…

Shree Sanatan Ashram Charitable Trust, Rajkot-Gujarat vs. The Income Tax Officer, Ward-2 (4), Amreli

In the result, the appeal of the assessee is allowed

ITA 178/RJT/2016[2011-12]Status: DisposedITAT Rajkot11 Mar 2019AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.178/Rjt/2016 ("नधा"रण वष"/Assessment Year : 2011-12) Shree Santan Ashram The I.T.O. बनाम/ Charitable Trust Ward-2(4) Vs. Shree Chamunda Temple Amreli Vankiya Bhod Khamba "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajts 7402 B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : None (Written Submission) ""यथ" क" ओर से/Respondent By: Shri Praveen Verma, Sr.Dr

For Appellant: None (Written submission)For Respondent: Shri Praveen Verma, Sr.DR

Section 11Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.178/Rjt/2016 ("नधा"रण वष"/Assessment Year : 2011-12) Shree Santan Ashram The I.T.O. बनाम/ Charitable Trust Ward-2(4) Vs. Shree Chamunda Temple Amreli Vankiya Bhod Khamba "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAJTS 7402 B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : None (Written submission) ""यथ" क" ओर से/Respondent by: Shri Praveen Verma, Sr.DR 27/02/2019 सुनवाई क" तार"…

Mr.Santhosh Gokul Reddy, Bangalore vs. The Income Tax Officer Ward-4(3)(4), Bangalore

In the result, the assessee’s appeal for assessment year 2015-16 is dismissed

ITA 2735/BANG/2018[2015-16]Status: DisposedITAT Bangalore15 Feb 2019AY 2015-16

Section 50C

…ive in nature, hence, it would apply retrospectively w.e.f. 1st April, 1988 (i.e. the date on which the related legal provision was introduced). Secondly, it may be noted that, in the case of Allied Motors (P) Ltd. Etc. vs. CIT (1997) 139 CTR (SC) 364: (1997) 224 ITR 677 (SC), the scheme of s. 43B of the Act came to be examined. In that case, the question which arose for determination was, whether sales-tax collected by the assessee and paid after the end of the relevant previous year but within the time allowed under the relevant sales-tax law should be disallowed under s. 43B of the Act while computing the busi…

Mrs Shanthamma Margamappa, Bangalore vs. The Income Tax Officer Ward-4(3)(4), Bangalore

In the result, the assessee’s appeal for assessment year 2015-16 is dismissed

ITA 2734/BANG/2018[2015-16]Status: DisposedITAT Bangalore15 Feb 2019AY 2015-16

Bench: Shri Jason P Boazassessment Year : 2015-16 Smt. Shanthamma Margamappa, Vs. The Income Tax Officer, No.203, Agara Village, Ward - 4(3)(4), H S R Layout Post, Bangalore. Bangalore – 560 102. Pan : Atmpm 5572 G Appellant Respondent Assessee By : Shri. V. Srinivasan, Advocate Revenue By : Smt. Lakshmi K, Jcit Date Of Hearing : 10.01.2019 Date Of Pronouncement : 15.02.2019

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Smt. Lakshmi K, JCIT

Section 143(3)Section 234BSection 50C

M/S. Lg Electronics India Pvt. Ltd., Gautam Buidh Nagar vs. ACIT, Noida

In the result, the appeal of the assessee in ITA No

ITA 953/DEL/2014[2009-10]Status: DisposedITAT Delhi15 Feb 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms. Suchitra Kamble[Assessment Year: 2009-10] Lg L.G Electronics India Pvt. Ltd. Vs. The A.C.I.T Vs. No.51, Udyog Vihar, Circle -3 Plot Surajpur Kasna Road Noida Greater Noida, Gautam Budh Nagar, Pan No. Aaacl 1745Q (Appellant) (Respondent)

Section 133ASection 144C

…dvance legislative intention of providing incentive to new worker for more than 300 days and must be given retrospective effect. For this proposition, we draw support from the judgment of the Hon'ble Supreme Court in the case of Allied Motors Pvt. Ltd Vs. CIT 224 ITR 677 [SC]. The relevant finding of the Hon'ble Supreme Court reads as under: “In the case of Goodyear India Ltd. v. State of Haryana and Anr. (188 ITR 402) this court said that he rule of reasonable construction must be applied while construing a statute. Literal construction should be avoided if it defeats the manifest object and purpose of the Act.…

M/S. Seatel Electronics India Private Limited, Jaipur vs. Income Tax Office, Ward-2(1), Jaipur

In the result, appeal of the assessee is allowed in terms of the

ITA 591/JPR/2017[2012-13]Status: DisposedITAT Jaipur04 Feb 2019AY 2012-13

For Appellant: Shri Siddarth Ranka (Adv.)For Respondent: Shri J.C. Kulhari (JCIT)

Section 143(3)Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 591/JP/2017 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke M/s Seatel Electronics India Income Tax Officer, Vs. Pvt. Ltd., Ward-2(1), 13B, Achrol House, Civil Lines, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCS 5191 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Siddarth Ranka (Adv.) jktLo dh vksj ls@ Re…

Dy. Commissioner of Income Tax, Range-2, Lucknow vs. Ms. Zubeida Shahanshah, Lucknow

In the result, the appeal of the Revenue is partly allowed

ITA 519/LKW/2017[2014-15]Status: DisposedITAT Lucknow31 Jan 2019AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2014-15

Section 50CSection 50C(1)

Nikon India Pvt. Ltd., Gurgaon vs. DCIT, Circle- 3(1), Gurgaon

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 6870/DEL/2018[2014-15]Status: DisposedITAT Delhi24 Jan 2019AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2014-15 Nikon India Pvt. Ltd., Vs. Dcit, Plot No.71, Sector-32, Circle-3(1), Institutional Area, Gurgaon. Gurgaon. Pan: Aaccn5100F (Appellant) (Respondent) Assessee By : Shri Vishal Kalra, Shri S.S. Tomar & Shri Ankit Shahni, Advocates Revenue By : Shri H.K. Choudhalry, Cit, Dr Date Of Hearing : 26.11.2018 Date Of Pronouncement : 24.01.2019 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 9Th October, 2018 Passed U/S 143(3) Read With Section 144C Of The It Act, 1961 For Assessment Year 2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company & Belongs To Nikon Group Of Cases Which Is Involved In A Broad Spectrum Of Business Centred On Precision Equipment, Imaging Products, Instruments & Other Business. The Activities Of The Nikon Group Are Carried Out Through The Following Divisions:- I) Precision Equipment Business, Ii) Imaging Products Business, Iii) Instruments Business, Iv) Other Businesses. 3. The Assessee Filed Its Return Of Income On 24.11.2014 Declaring Total Income Of Rs.66,47,37,700/-. The Assessing Officer Made A Reference U/S 92Ca(1) Of The It Act To Determine The Arm’S Length Price Of The International Transactions Entered Into By The Assessee With Its Aes During The F.Y. 2013-14. The Tpo, During The Course Of Tp Assessment Proceedings Observed That The Assessee Has Entered Into The Following International Transactions During The Year:- No. Nature Of Transaction Value (Inr) Method Applied 1. Purchase Of Goods, Promotional & 6,571,207,639 Rpm Other Supplies 2 Purchase Of Fixed Assets 7,049,548 Tnmm 3 Service Income 30,717,853 Tnmm 4 Warranty Reimbursements Received 69,937,244 Cup 5. Cost Reimbursements Received 2,619,750 Cup 6 Cost Reimbursements Paid 5,628,706 Cup

For Appellant: Shri Vishal KalraFor Respondent: Shri H.K. Choudhalry, CIT, DR

Section 143(3)Section 144CSection 92BSection 92C

…Electricity Co. Ltd. vs. CIT (1993) 199 ITR 351 (Bombay); 11 ii) CIT vs. Kerala State Co-operative Marketing Federation Ltd. (1992) 193 ITR 624 (Ker.); iii) DCM Benetton India Ltd. vs. CIT (2008) 173 Taxman 283 (Del); iv) Allied Motors (P) Ltd. vs. CIT (1997) 224 ITR 677 (SC); v) CIT vs. C.L. Gupta & Sons (2003) 259 ITR 513 (All); vi) Maruti Suzuki India Ltd. vs. Addl. CIT (2015) 173 TTJ 513 (Del-Trib.); vii) DCIT vs. Glaxo SmithKline Consumer Healthcare Ltd. (2007) 107 ITD 343 (Chd.)(SB); & viii) CIT vs. Modipon Ltd., ITA No.48 of 1999 (Del). 16. He, accordingly submitted that this ground raised by the assessee…

Lg Electronics India Pvt. Ltd., Uttar Pradesh vs. ACIT, Noida

In the result, the appeal of the assessee in ITA No

ITA 6253/DEL/2012[2008-09]Status: DisposedITAT Delhi14 Jan 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2008-09] L.G. Electronics India Pvt. Ltd Vs. The Asstt. C.I.T A-27, Mohan Co-Operative Industrial Circle - 3 Estate, Mathura Road Noida [U.P] New Delhi Pan : Aaacl 1745 Q [Appellant] [Respondent] Date Of Hearing : 13.12.2018 Date Of Pronouncement : 14.01.2019

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 10BSection 143(3)Section 144C(5)Section 80J

…vance legislative intention of providing incentive to new worker for more than 300 days and must be given retrospective effect. For this proposition, we draw support from the judgment of the Hon'ble Supreme Court in the case of Allied Motors Pvt. Ltd Vs. CIT 224 ITR 677 [SC]. The relevant finding of the Hon'ble Supreme Court reads as under: “In the case of Goodyear India Ltd. v. State of Haryana and Anr. (188 ITR 402) this court said that he rule of reasonable construction must be applied while construing a statute. Literal construction should be avoided if it defeats the manifest object and purpose of the Act.…

The Pr. Commissioner of Income-Tax vs. Shri. Pehiumal Ram Ramnani

ITTA/364/2018HC Telangana22 Oct 2018

Bench: D.V.S.S.SOMAYAJULU,RAMESH RANGANATHAN

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 467/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…of the primary conditions for the operation of section 43B is that the liability to pay tax or duty must necessarily have been incurred. The Ld. DR submitted that this has also been observed by the Hon'ble Supreme Court in Allied Motors (P) Ltd. v. CIT (1997) 224 ITR 677 (SC), which is reproduced below: "As is evident from the Budget Speech of the Finance Minister for the year 1983-84 and the Memorandum explaining the provisions in the Finance Bill, 1983 that section 43B was clearly aimed at curbing the activities of those taxpayers, who did not discharge their statutory liability of payment of excise duty, emplo…

DCIT, New Delhi vs. M/S. Avtec Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2775/DEL/2014[2008-09]Status: DisposedITAT Delhi10 Sept 2018AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Smt. Anchal Khandelwal, Senior DR

Section 10ASection 80I

…of Hon’ble Apex Court in CIT vs. Yokogawa India Ltd. – (2017) 391 ITR 274 (SC) and CBDT Circular No. 7/DV/2013 dated 16.07.2013. The ld. AR for the assessee further relied upon the judgments of Hon’ble Apex Court in Allied Motors (P.) Ltd. vs. CIT – (1997) 224 ITR 677 (SC) and CIT vs. Gold Coin Health Food (P.) Ltd. – (2008) 304 ITR 308 (SC) to support his contention that the amendment relied upon by the Revenue is declaratory in nature. However, on the other hand, ld. DR for the Revenue relied upon the decision rendered by AO and contended that the decision relied upon by the ld. AR as to the declaratory in…

Vaani Estates Pvt Ltd., Chennai vs. ITO Corporate Ward 3(4), Chennai

In the result appeal of the assessee is allowed

ITA 1352/CHNY/2018[2014-15]Status: DisposedITAT Chennai27 Aug 2018AY 2014-15

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1352/Chny/2018 (िनधा"रण वष" / Assessment Year: 2014-15) M/S. Vaani Estates Pvt. Ltd., Vs The Ito, No.60, Old No.100, Iv Street, Corporate Ward – 3(4), Abhiramapuram, Chennai Chennai – 600 018. Pan: Aaecv0933A (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Prabhu Mukunth Arunkumar, Sr

Section 143(1)Section 143(2)Section 143(3)Section 250(6)Section 56(2)Section 56(2)(viib)

…s speech that the provisions of Section 56(2)(viib) has been enacted to deter the generation and use of unaccounted money. At this juncture we are also reminded of the decision of the Hon’ble Apex Court in the case Allied Motors Pvt. Ltd., vs. CIT reported in 224 ITR 677, wherein it was held that the Finance Minister’s Budget speech explaining the provisions are relevant in construing the provisions. Moreover in the decision rendered by the Hon’ble Jurisdictional Madras High Court in the case CIT vs. Kay Arr Enterprises and others reported in 299 ITR 348 and in the decision of the Hon’ble Karnataka High Court in…

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. M/S. Om Metal Infraproject Limited, Jaipur

In the result, appeal of the revenue is dismissed

ITA 759/JPR/2018[2014-15]Status: DisposedITAT Jaipur15 Aug 2018AY 2014-15

Bench: The Hon’Ble Apex Court In Cit V/S M/S Sbbj In Slp (C) No. 16249/2014? (Ii) Whether On The Facts & Circumstances Of The Case & In Law The Ld. Cit(A) Was Justified In Deleting The Disallowance Of Rs. 44,02,000/- U/S 14A R.W.R 8D Of The I.T. Act When The Assessee Has

For Appellant: Shri B.V. Maheshwari (CA)For Respondent: Shri Varinder Mehta (CIT-DR) fu/kZkfjrh dh vksj ls@

Section 115JSection 14A

…curative in nature, hence, it would apply retrospectively w.e.f. 1st April, 1988 (i.e. the date on which the related legal provision was introduced). Secondly, it may be noted that, in the case of Allied Motors (P.) Ltd. v. CIT [1997] 139 CTR (SC) 364: [1997] 224 ITR 677 (SC), the scheme of s. 43B of the Act came to be examined. In that case, the question which arose for determination was, whether sales-tax collected by the assessee and paid after the ITA 759/JP/2018_ 22 end of the relevant previous year but within the time allowed under the relevant sales-tax law should be disallowed under s. 43B of the Act whi…

Dhara Singh, Ghaziabad vs. ITO, Ward-1(2), Ghaziabad

In the result, the Appeal filed by the Assessee stands allowed

ITA 2213/DEL/2018[2012-13]Status: DisposedITAT Delhi20 Jul 2018AY 2012-13

Bench: Shri H.S. Sidhu & Shri T.S. Kapooray: 2012-13 Dhara Singh Ito, Ward 1(2), C/O Rupinder Kumar Vs. Ghaziabad Aggarwal, Uttar Pradesh Advocate, Ab-1A/22, Sector-51, Noida -201301 (Pan: Czjps0155A) (Assessee) (Respondent)

For Appellant: Sh. Gautam Jain, Adv., ShFor Respondent: Sh. V.K. Jiwani, Sr. DR

Section 144Section 147Section 148Section 234BSection 234CSection 48Section 50CSection 54F

…curative in nature, hence, it would apply retrospectively w.e.f. 1st April 1988 (i.e. the date on which the related legal provision was introduced). Secondly, it may be noted that, in the case of Allied Motors (P.) Ltd. v. CIT (1997) 139 CTR (SC) 364: (1997) 224 ITR 677 (SC), the scheme of s. 43B of the Act came to be examined. In that case, the question which arose for determination was, whether sales-tax collected by the assessee and paid after the end of the relevant previous year but within the time allowed under the relevant sales-tax law should be disallowed under s. 43B of the Act while computing the busi…

DCIT(E), Circle-2, Kolkata vs. M/S West Bengal Trade Promotion Org., Kolkata

In the result, appeal of revenue is dismissed

ITA 156/KOL/2017[2011-2012]Status: DisposedITAT Kolkata05 Jul 2018AY 2011-2012

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 11Section 12ASection 12A(2)Section 147Section 148Section 25

…exemption under section 11 & 12 as mentioned in section 12A provided for registration u/s 12AA as a pre-condition for applicability of section 12A. Reliance in this regard is placed on the following decisions :- Allied Motors P ltd vs CIT reported in (1997) 224 ITR 677 (SC) – Judgement by three judges of the Supreme Court (Page 686). The departmental understanding also appears to be that section 43B, the proviso and Explanation 2 have to be read together as expressing the true intention of section 43B. 4 5 West Bengal Trade Promotion Org.., AY 2011-12 Explanation 2 has been expressly made retrospective. The f…