Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1991 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (6) TMI 22 - HC - Income TaxExtract: ....... is but fair for the Appellate Tribunal to give effect to the first proviso to section 43B in the instant case. In case the assessee had actually paid the amount on or before the due date as stated in the said proviso and furnishes proof of the same, at least now, the benefit shall be given to the assessee. The reference is disposed of accordingly.
|