2001 (7) TMI 19 - HC - Income Tax

Extract:
.......tion 43B otiose, and meaningless while enacting Explanation 2, first proviso to section 43B has not been deleted, nor Explanation 2 is a non obstante clause. In view of the aforesaid judgments, question No. 2 is also answered in the affirmative, that is to say, in favour of the assessee and against the Revenue. There shall be no orders as to costs.