2013 (11) TMI 134

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..... o and bringing about uniformity in the first proviso by equating tax, duty, cess and fee with contributions to welfare funds. Once this uniformity is brought about in the first proviso, then, the Finance Act, 2003, which is made applicable by the Parliament only with effect from 1st April, 2004, would become curative in nature, hence, it would apply retrospectively with effect from 1st April, 1988 .....

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..... e but as the issues raised in the appeal are relatively small issues, within a narrow compass of undisputed facts and which can be disposed of on short legal grounds, we proceed to dispose of the matter on merits. We have heard the learned Departmental Representative, perused the material on record and duly considered factual matrix of the case as also the applicable legal position. 3. In ground .....

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..... lom Extrusions (supra). 5. Ground No. 1 is thus allowed for statistical purposes. 6. In Ground No. 2, the following grievance is raised: - That on the fact and circumstance of the case CIT(A) erred in confirming the disallowance of Rs.42,26,099/- u/s. 40(a)(ia) though which include Rs.918,030/ - only payable amount as on 31.03.2007 and balance was paid during the accounting year . 7. L .....

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