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2015 (7) TMI 618 - RAJASTHAN HIGH COURT

2015 (7) TMI 618 - RAJASTHAN HIGH COURT - TMI - 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 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 sin .....

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No.314/JP/1998 whereby the appeal filed by the 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 under Section 43B by concluding that second proviso to Section 43B stands omitted w.e.f. 1.4.2004 specifically when the assessment year involved in the matter is 1994-95 ? (ii)Whether the findings of the .....

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cond proviso of Section 43B ? 3. Counsel for the 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 judgment dt. 06/01/2014 and contended that since identical question and self same contrary has been answered by deciding the same in favour of the assessee and against the Revenue therefore, the present appea .....

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