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The Commissioner of Income Tax, Alwar Versus M/s. Vijay Solvex Ltd.

2015 (7) TMI 618 - RAJASTHAN HIGH COURT

Addition 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 .....

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record, therefore, in our view, the present appeal is liable to be dismissed. - Decided in favour of assessee. - DB Income Tax Appeal No. 280/2005 - Dated:- 30-6-2015 - Ajay Rastogi And J. K. Ranka,JJ. For the Appellant : Mrs. Parinitoo Jain, counsel .....

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appellant-department has been dismissed. 2. The instant appeal was admitted by this Court vide order dt.21/10/2005 on the following questions:- (i)Whether the findings of the Tribunal are perverse in deleting the addition of ₹ 5,59,043/- made u .....

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ue date it means the due date of filing of return whereas as per explanation of Section 36(i) (va) provides that the due date means the date by which the assessee is required as an employer to credit an employee's contribution to the employee' .....

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respondent, at the outset, submitted that the above referred questions have been answered by this Court in DB Income Tax Appeal No.177/2011 (Commissioner of Income Tax Vs. M/s State Bank of Bikaner & Jaipur) and other connected cases vide judgme .....

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accordingly. 4. Counsel for the appellant-Revenue, though admitted that the question of law in the instant appeal and in the case of Commissioner of Income Tax Vs. M/s State Bank of Bikaner & Jaipur (supra) are identical but Special Leave Petitio .....

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the judgment dt.06/01/2014 passed in the case of Commissioner of Income Tax Vs. M/s State Bank of Bikaner & Jaipur (supra) and according to her in the said SLPs, notices have been directed to be issued. Therefore, she contended that the instant .....

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& Jaipur and Special Leave Petition No.16242 of 2014, CIT Jaipur Vs. Jaipur Vidyut Vitaran Nigam Ltd. (referred to supra). 5. We have heard counsel for the parties and in our view, when similar view has already been taken by this Court on the id .....

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