1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.1814 OF 2009 The Commissioner of Income Tax-7. ...Appellant. Vs. M/s.Novartis Consumer Health India Private Ltd. ...Respondent. .... Mr. Suresh Kumar for the Appellant. Mr.B.D.Damodar i/b. M/s.Kanga & Co. for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. January 18, 2010. P.C. : The appeal was admitted on the following substantial question of law: “ Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the amendment relating to omission of second proviso to section 43B effected by the Finance Act, 2003 was retrospective in effect and thus the payment towards superannuation fund made before the due date for filing of return under Section 139(1) was allowable as a deduction?” Counsel appearing on behalf of the Revenue states that the aforesaid question is covered against the Revenue, by the judgment of the Supreme Court in CIT vs. Alom Extrusions Ltd., 2 (2009) 319 ITR 306. In the circumstances, the question of law shall stand answered against the Revenue, in terms of the judgment of the Supreme Court noted above. The appeal is dismissed. There shall be no order as to costs. ( Dr.D.Y.Chandrachud, J.) ( J.P.Devadhar, J.)