https://www.taxtmi.com/caselaws?id=33838 The High Court dismissed the appeal, upholding the decision in favor of the assessee based on the interpretation of section 43B and the applicability of the first proviso. The conflict between the Division Bench judgments and the Supreme Court decision played a crucial role in shaping the outcome of the case, with the High Court following the binding nature of the apex court's order. en-us Mon, 06 Apr 2009 00:00:00 +0530 Wed, 17 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33838 The High Court dismissed the appeal, upholding the decision in favor of the assessee based on the interpretation of section 43B and the applicability of the first proviso. The conflict between the Division Bench judgments and the Supreme Court decision played a crucial role in shaping the outcome of the case, with the High Court following the binding nature of the apex court's order. Case-Laws Income Tax Mon, 06 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33838