The Commissioner Of Income Taxcentral – Iii v. Ness Technologies India Ltd
High Court
26 Sep 2008 In favour of: Assessee
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The Commissioner Of Income Taxcentral – Iii v. Ness Technologies India Ltd
Date of order
26 Sep 2008
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Taxcentral – Iii v. Ness Technologies India Ltd, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
1
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.664 OF 2008
The Commissioner of Income TaxCentral – III....Appellant
vs.
Ness Technologies India Ltd.
...Respondent.
---
Mr.Suresh Kumar, for appellant.
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CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ.
DATED:26[th] September,2008.
P.C.:-
The question raised in this appeal relatesto the disallowance under Section 43B of the Act inrespect of the PF contribution made beyond the
stipulated period but within the grace period.Similar question raised in appeal being Tax AppealNo.14 of 2000 (C.I.T. V/s. Maharashtra State SeedsCorporation) has been dismissed by this Court on25.1.2000. In view of the above, the appeal isdismissed.
(D.K.DESHMUKH, J.)
(J.P.DEVADHAR, J.)
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