https://www.taxtmi.com/caselaws?id=218882 In Special Leave to Appeal No. 30327 of 2008, the Supreme Court condoned the delay, granted leave, and dismissed the civil appeals without costs. In Civil Appeal Nos. 5997 & 5998 of 2012, the Court held that the Finance Act, 2003, operates retrospectively from April 1, 1998, based on precedent, leading to the dismissal of the appeals without costs. The interpretation of the proviso to section 43B of the Income-tax Act, 1961, in appeals under section 260-A resulted in dismissal, with the Court emphasizing the acceptance of payments by the revenue and allowing deductions as claimed. en-us Thu, 23 Aug 2012 00:00:00 +0530 Wed, 28 Nov 2012 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218882 In Special Leave to Appeal No. 30327 of 2008, the Supreme Court condoned the delay, granted leave, and dismissed the civil appeals without costs. In Civil Appeal Nos. 5997 & 5998 of 2012, the Court held that the Finance Act, 2003, operates retrospectively from April 1, 1998, based on precedent, leading to the dismissal of the appeals without costs. The interpretation of the proviso to section 43B of the Income-tax Act, 1961, in appeals under section 260-A resulted in dismissal, with the Court emphasizing the acceptance of payments by the revenue and allowing deductions as claimed. Case-Laws Income Tax Thu, 23 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218882