https://www.taxtmi.com/caselaws?id=17738 The court upheld the Tribunal's decision, ruling that the amendment to section 43B of the Income-tax Act was declaratory and procedural, with retrospective effect from its introduction in 1984. The court emphasized the remedial nature of the amendment aimed at preventing abuse by taxpayers. It dismissed the applications by the Commissioner of Income-tax, finding no referable questions of law and highlighting the importance of finality in legal proceedings. Additionally, the court clarified that the question of whether Mandi fee is a duty under section 43B was a factual matter, not a legal issue for reference. en-us Wed, 07 Feb 1996 00:00:00 +0530 Thu, 24 Sep 2009 14:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17738 The court upheld the Tribunal's decision, ruling that the amendment to section 43B of the Income-tax Act was declaratory and procedural, with retrospective effect from its introduction in 1984. The court emphasized the remedial nature of the amendment aimed at preventing abuse by taxpayers. It dismissed the applications by the Commissioner of Income-tax, finding no referable questions of law and highlighting the importance of finality in legal proceedings. Additionally, the court clarified that the question of whether Mandi fee is a duty under section 43B was a factual matter, not a legal issue for reference. Case-Laws Income Tax Wed, 07 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17738