Case Law Details
Case Name : CIT Vs State Bank of Bikaner (Rajasthan High Court)
Related Assessment Year :
Courts :
All High Courts Rajasthan High Court
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CIT Vs State Bank of Bikaner (Rajasthan High Court)
On perusal of Sec.36(1)(va) and Sec.43(B)(b) and analyzing the judgements rendered, in our view as well, it is clear that the legislature brought in the statute Section 43(B)(b) to curb the of such tax payers who did not discharge their statutory liability of payment of dues, as aforesaid; and rightly so as on the one hand claim was being made under Section 36 for allowing the deduction of GPF, CPF, ESI etc. as per the system followed by the assessees in claiming the deduction i.e. accrual basis and the same was being allowed, as the liabili...
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whether the above stated judgement hold good after recent SC judgement