Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 618 - HC - Income TaxAddition under Section 43B - Tribunal deleting the addition concluding that second proviso to Section 43B stands omitted w.e.f. 1.4.2004 - Held that:- When similar view has already been taken by this Court on the identical question of law, then there is no reason to deviate with the findings and question of law answered in the case of Commissioner of Income Tax Vs. M/s State Bank of Bikaner & Jaipur (2014 (5) TMI 222 - RAJASTHAN HIGH COURT) and since no distinguishing facts have been brought on record, therefore, in our view, the present appeal is liable to be dismissed. - Decided in favour of assessee.
|