2019 (4) TMI 2158

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..... f Ghatge Patil Transports Ltd [ 2014 (10) TMI 402 - BOMBAY HIGH COURT] holding that, In this manner, the amendment provided by Finance Act, 2003 put on par the benefit of deductions of tax, duty, cess and fee on the one hand with contributions to various Employees Welfare Funds on the other. All this came up for consideration before the Hon ble Supreme Court in the case of Alom Extrusions Ltd. [ 2 .....

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..... were not in the nature of speculative activity.
AKIL KURESHI AND SARANG V. KOTWAL, JJ. Mr. Suresh Kumar for the Appellant Mr. Nishant Thakkar a/w Mr. Hiten Chande i/by PDS Legal for the Respondent P.C.: 1. Revenue is in the appeal against the judgment of the Income Tax Appellate Tribunal ("the Tribunal" for short) raising following questions for our consideration:- "(i) Whether on the .....

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..... covered by the judgment of this Court in case of CIT, (Central), Pune Vs. Ghatge Patil Transports Ltd [2015] 53 taxmann.com 141 (Bombay) holding that, "In this manner, the amendment provided by Finance Act, 2003 put on par the benefit of deductions of tax, duty, cess and fee on the one hand with contributions to various Employees' Welfare Funds on the other. All this came up for considera .....

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