Section 43B

Section 37, Section 145, Section 43B

Delhi H.C : Whether the ITAT erred in law in confirming the disallowance of the amount of Rs.3,27,83,128/-deposited by the Appellant in its Central Excise Personal Ledger Account (PLA) before 31st March 2000, i.e. the end of the relevant accounting year, even though the Assessee has already incurred liability of excise duty of Rs.12.27 crores?

High Court Of Delhi Maruti Udyog Ltd. vs. CIT Section 37, 43B, 145 Asst. Year 1999-00 S. Muralidhar & Prathiba

Section 43B, Sec. 145A, Section 263

Karnataka H.C : The Commissioner was not justified in passing the order u/s. 263 of the Act on the ground that the order of assessment was not erroneous and prejudicial to the interest of the revenue as Assessing Officer has followed one of the permissible views in allowing the deduction of excise duty but without considering the fact that assessee has claimed such deduction twice

High Court Of Karnataka CIT, Bangalore vs. NCR Corporation India (P.) Ltd. Section : 43B, 145A, 263 Assessment Year :

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