{"id":35,"date":"2008-02-27T10:27:25","date_gmt":"2008-02-27T10:27:25","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=35"},"modified":"2008-02-27T10:27:25","modified_gmt":"2008-02-27T10:27:25","slug":"cit-vs-pamwi-tissues-bombay-high-court","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/cit-vs-pamwi-tissues-bombay-high-court\/","title":{"rendered":"CIT vs. Pamwi Tissues (Bombay High Court)"},"content":{"rendered":"<p><a href=\"http:\/\/www.itatonline.org\/downloads2\/index.php?pamwi_tissues_43B.pdf \"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/www.itatonline.org\/images\/download.gif?w=605\" class=\"alignright\" border=\"0\" \/><\/a><br \/>\nThe deletion of the second proviso to s. 43B by the Finance Act 2003 wef 1.4.2004 cannot be treated as a retrospective amendment and contributions towards PF beyond the period stipulated in s 36(1)(va) are not allowable deductions. <\/p>\n<p>Note: The judgement in <strong><a href=\"http:\/\/www.itatonline.org\/downloads2\/index.php?godavari_s43B.pdf \">CIT vs. M\/s Godavari Sahakari<\/a><\/strong> was followed. The decision of the Supreme Court in <strong><a href=\"http:\/\/www.itatonline.org\/downloads2\/index.php?vinay_cement_s43B.pdf \">CIT vs. Vinay Cement Ltd<\/a><\/strong> was not followed on the ground that in dismissing the Special Leave petition therein, albeit by a speaking order, the Court had not decided the law on the subject and it was not a binding precedent.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The deletion of the second proviso to s. 43B by the Finance Act 2003 wef 1.4.2004 cannot be treated as a retrospective amendment and contributions towards PF beyond the period stipulated in s 36(1)(va) are not allowable deductions. Note: The &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/itatonline.org\/archives\/cit-vs-pamwi-tissues-bombay-high-court\/\"> <span class=\"screen-reader-text\">CIT vs. Pamwi Tissues (Bombay High Court)<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,5],"tags":[],"class_list":["post-35","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-high-court"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/35","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=35"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/35\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=35"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=35"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=35"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}