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2006 (6) TMI 71 - HC - Income Tax
Interpretation of clause (b) of section 43B of the Income-tax Act, 1961, read with the second proviso to the said section and clause (va) of sub-section (1) of section 36 - matter relates to deposit of contributions made towards provident fund, etc., after the close of the accounting period but before the due date for filling of the return of income and whether in such cases the assessees are entitled to relief under section 43B(b) - respondents pointed out that in the meantime, the relevant proviso to section 43B(b) has been amended and the relevant words "referred to in clauses (a), (c), (d), (e), or (f)" have been omitted with effect from April 1, 2004. - the effect of such omission without any saving clause of the General Clauses Act, means that the above provisions were not existence or never existed - held that the contributions towards provident fund, etc., paid before the filing of the return by the assessees are entitled for the deduction – revenue appeal dismissed