Supreme Court · 2009 INSC 1261 · Decided 25 November 2009
Commissioner of Income Tax v. M/S. Alom Extrusions Limited
- Court
- Supreme Court of India
- Citation
- 2009 INSC 1261 · [2009] 15 S.C.R. 1154
- Case number
- CIVIL APPEAL No. 7771/2009
- Decided
- 25 November 2009
- Bench
- S.H. KAPADIA, H.L. DATTU (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 43
Headnote
Income Tax Act, 1961 - s. 43-8 second proviso - Payment made by employer towards contribution to provident -c fund or any other welfare fund allowable as deduction, if paid ~ before date for filing return of income - Omission/deletion of second proviso w.e.f. 01.04.2004 by Finance Act, Amendment of s. 438 is curative in nature - Finance Act, 2003 deleted the second proviso and brought D about uniformity in first proviso by equating tax, duty, cess and fee with contributions to welfare funds of employee - Hence, is retrospective and would operate w.e.f. 01.04.1988-when first
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