Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1995 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (4) TMI 18 - RAJASTHAN HIGH COURTExtract: .......ar, should not be disallowed under section 43B of the Income-tax Act, 1961, as the same amount was paid within the time allowed under the relevant sales tax law. It is also held that the amended provisions of section 43B, introduced with effect from April 1, 1988, were applicable retrospectively to the assessment year 1987-88. No order as to costs.
|