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111 results for “disallowance”+ Section 10(29)clear

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Key Topics

Section 143(3)43Addition to Income32Section 153D28Disallowance18Section 14817Section 6816Section 153A16Section 26315Penalty13Section 40A(3)

PREM MOTORS PRIVATE LIMITED ,GWALIOR vs. JURISDICTIONAL ASSESSING OFFICER ,DCIT/ACIT,CIRCLE1(1), GWALIOR

In the result all the appeals filed by the

ITA 100/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

Showing 1–20 of 111 · Page 1 of 6

12
Section 37(1)12
Bogus Purchases12

10. We have also examined the decision of the Hon ’ble Allahabad High Court in the case of Sagun Foundry Pvt. Ltd. Vs CIT 145 DTR 265 wherein it was held that as the payments have been made before the due date specified u/s 139(1) and as such are fully allowable. The Hon’ble High Court of Allahabad

KARAM UDHOG,AGRA vs. J.A.O., DY. CIT.., CIRCLE-1(1)(1), AGRA

In the result all the appeals filed by the

ITA 112/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

10. We have also examined the decision of the Hon ’ble Allahabad High Court in the case of Sagun Foundry Pvt. Ltd. Vs CIT 145 DTR 265 wherein it was held that as the payments have been made before the due date specified u/s 139(1) and as such are fully allowable. The Hon’ble High Court of Allahabad

SHARDA OIL INDUSTRIES PVT. LTD.,AGRA vs. JURISDICTIONAL OFFICER,CIRCLE-2(1)(1), AGRA

In the result all the appeals filed by the

ITA 62/AGR/2021[2018-19]Status: DisposedITAT Agra22 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

10. We have also examined the decision of the Hon ’ble Allahabad High Court in the case of Sagun Foundry Pvt. Ltd. Vs CIT 145 DTR 265 wherein it was held that as the payments have been made before the due date specified u/s 139(1) and as such are fully allowable. The Hon’ble High Court of Allahabad

SHUCHI MITTAL,AGRA vs. INCOME TAX OFFICER, WARD 1(1)(1), AGRA

In the result all the appeals filed by the

ITA 104/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse

DANVIR SINGH ,AGRA vs. I.T.O 2(1)(1), AGRA

In the result all the appeals filed by the

ITA 105/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse

PUNJAB GENERAL MANUFACTURING WORKS,,MATHURA vs. JURISDICTIONAL A.O DC/AC CIRCLE -1(3)(1), MATHURA

In the result all the appeals filed by the

ITA 107/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse

PUNJAB GENERAL MANUFACTURING WORKS ,MATHURA vs. JURISDICTIONAL, A.O DC/AC CIRCLE -1(3)(1),MATHURA), MATHURA

In the result all the appeals filed by the

ITA 108/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse

ASHOKA GENERAL INDUSTRIES,,MATHURA vs. JURISDICTIONAL A.O WARD-1(3)(1), , MATHURA

In the result all the appeals filed by the

ITA 109/AGR/2021[2018 -19]Status: DisposedITAT Agra21 Mar 2022

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse

KARM UDYOG,AGRA vs. J.A.O., DY.CIT., CIRCLE-1(1)(1), AGRA

In the result all the appeals filed by the

ITA 111/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse

TRANSWORLD SHOES PVT. LTD.,,AGRA vs. J.A.O., ITO., CIRCLE-2(1)(1), AGRA

In the result all the appeals filed by the

ITA 115/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse

PREM VEHICLES PRIVATE LIMITED,AGRA, UTTAR PRADESH vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result all the appeals filed by the

ITA 116/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse

NEW DECENT FOOTWEAR INDUSTRIES,AGRA vs. JURISDICTIONAL OFFICER CIRCLE 1(1)(1), AGRA

In the result all the appeals filed by the

ITA 61/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse

M/S PRASHANT ENTERPRISES,ALIGARH vs. JURISDICTIONAL ASSESSING OFFICER, CIRCLE-4(1)(1) , ALIGARH

In the result all the appeals filed by the

ITA 64/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse

M/S PRASHANT ENTERPRISES,ALIGARH vs. JURISDICTIONAL ASSESSING OFFICER, CIRCLE-4(1)(1), , ALIGARH

In the result all the appeals filed by the

ITA 65/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse

MAHAVIR SINGH VERMA HUF PROP. TAJ VELVET AND SILK MILLS,NUNHAI vs. JURISDICTIONAL ASSESSING OFFICER, CIRCLE-2(1)(1), AGRA

In the result all the appeals filed by the

ITA 66/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse

CONCEPT CONCIEVERS AND EXECUTERS,AGRA vs. DY.CIT, CIRCLE-1(1)(1), , AGRA

In the result all the appeals filed by the

ITA 67/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse

SH. VIJAYA GOYAL,MATHURA vs. JURISDICTIONAL ASSESSING OFFICER, WARD-1(3)(5), MATHURA

In the result all the appeals filed by the

ITA 69/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse

M/S MASCOT METAL MANUFACTURERS ,ALIGARH vs. JURISDICTIONAL ASSESSING OFFICER CIRCLE1(1)(1), ALIGARH

In the result all the appeals filed by the

ITA 101/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse

M/S SATYAM SOLUTIONS LTD ,GWALIOR vs. DCIT/ACIT 1(1), , GWALIOR

In the result all the appeals filed by the

ITA 102/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse

CONCEPT CONCEIVERS AND EXECUTORS,AGRA vs. JURISDICTIONAL ASSESSING OFFICER ,CIRCLE(1)(1), AGRA

In the result all the appeals filed by the

ITA 103/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity and its interpretation by recourse