COMMISSIONER OF INCOME TAX Vs. ALOM EXTRUSIONS LIMITED

JUDGEMENT

(1.) Delay condoned.

(2.) Leave granted.

(3.) A short question which arises for determination in this batch of civil appeals is: whether omission [deletion] of the second proviso to Section 43B of the Income Tax Act, 1961, by the Finance Act, 2003, operated with effect from 1st April, 2004, or whether it operated retrospectively with effect from 1st April, 1988