Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

section 43B are not applicable in view of the amendments by the Finance Act, 2003 w.e.f. 01.04.2004 and are declaratory in nature and are applicable retrospectively? (iv) Whether on the facts and in the circumstances of the case, the ITAT was right in law in upholding the order of the CIT(Appeals) in deleting the addition made on account