2018 (7) TMI 1180 - SCH - Income Tax

Retrospective effect of first proviso to section 43B - scope of Amendment to section 43B - omission deletion of the second proviso to Section 43-B regarding restriction of deduction in respect of any sum payable by an employer by way of contribution to provident fund/superannuation fund or any other fund for the welfare of employees, unless it stood paid within the specified due date - Held that - SLP dismissed.

Summary

Title: Supreme Court of India dismisses special leave petition

Judges: Mr. Adarsh Kumar Goel and Mr. Rohinton Fali Nariman

Petitioner(s) represented by: Mr. Sandeep Sethi, ASG, Mr. Yashank Adhyaru, Sr. Adv., Mr. Rupesh Kumar, Adv., Mr. Zoheb Hossain, Adv., and Mrs. Anil Katiyar, AOR

Respondent(s): None

Decision: Special leave petition dismissed, no ground for interference with impugned order

Action: Pending applications, if any, stand disposed of