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The impugned judgment of the Division Bench of the High Court is reversed and clause (f) in Section 43B of the 1961 Act is held to be constitutionally valid and operative for all purposes.

Shanti Prime Publication Pvt. Ltd.

Section 43B of Income Tax Act, 1961—Business Disallowance—UOI vs. EXIDE INDUSTRIES LIMITED.[2020] 24 ITCD Online 004 (SC)

The impugned judgment of the Division Bench of the High Court is reversed and clause (f) in Section 43B of the 1961 Act is held to be constitutionally valid and operative for all purposes.

Shanti Prime Publication Pvt. Ltd.

Section 43B of Income Tax Act, 1961—Business Disallowance—UOI vs. EXIDE INDUSTRIES LIMITED.[2020] 24 ITCD Online 004 (SC)

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The impugned judgment of the Division Bench of the High Court is reversed and clause (f) in Section 43B of the 1961 Act is held to be constitutionally valid and operative for all purposes.

The impugned judgment of the Division Bench of the High Court is reversed and clause (f) in Section 43B of the 1961 Act is held to be constitutionally valid and operative for all purposes.

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