https://www.taxtmi.com/caselaws?id=56392 The judgment clarified the interpretation of Section 43B of the Income Tax Act, 1961, emphasizing the procedural nature of furnishing evidence of payment along with the return. It upheld substantial compliance, allowing the Assessing Officer to verify claims during assessment and dismissing the Department's contention that failure to provide evidence deprives the assessee of benefits. The Tribunal compared Section 43B with other provisions, highlighting the directory nature of procedural requirements. Ultimately, the Tribunal ruled in favor of the assessee, holding that filing documents during assessment suffices, and the proviso operates retrospectively. en-us Wed, 04 Aug 1993 00:00:00 +0530 Fri, 03 Dec 2010 13:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56392 The judgment clarified the interpretation of Section 43B of the Income Tax Act, 1961, emphasizing the procedural nature of furnishing evidence of payment along with the return. It upheld substantial compliance, allowing the Assessing Officer to verify claims during assessment and dismissing the Department's contention that failure to provide evidence deprives the assessee of benefits. The Tribunal compared Section 43B with other provisions, highlighting the directory nature of procedural requirements. Ultimately, the Tribunal ruled in favor of the assessee, holding that filing documents during assessment suffices, and the proviso operates retrospectively. Case-Laws Income Tax Wed, 04 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56392