JUDGMENT A. K. MATHUR, C.J. : All these seven similar matters have been referred to the Full Bench of this Court on account of conflicting decisions of the main seat at Jabalpur and of the Indore Bench in the cases of CIT vs. Sumermal Gopichand (M.C.C. No. 564 of 1991, decided on 15-4-1996), [reported at (1997) 226 ITR 456 (MP)] (by main seat at Jabalpur) and CIT vs. Shree Tea Co. (1997) 226 ITR 445 (MP) and CIT vs. Satpal Vijay Kumar (1997) 226 ITR 449 (MP) (decided by the Indore Bench). 2. It has been brought to our notice that recently the Supreme Court has resolved the controversy in the case of Allied Motors (P) Ltd. vs. CIT (1997) 224 ITR 677 (SC). It has been held as under : "Sec. 43B(a), the first proviso to s. 43B and Expln. 2 have to be read together as giving effect to the true intention of s. 43B. Expln. 2, being retrospective, the first proviso has also to be so construed. Without the first proviso, Expln. 2 would not obviate the hardship or the unintended consequences of s. 43B. The proviso supplies an obvious omission. But for this proviso the ambit of s. 43B becomes unduly wide bringing within its scope those payments which were not intended to be prohibited from the category of permissible deductions. The first proviso to s. 43B, therefore, has to be treated as retrospective." 3. Since their Lordships of the Supreme Court have already taken the view that the first proviso to s. 43B is retrospective in effect, all the seven references are answered in favour of the assessee and against the Revenue. These cases may be treated to have been disposed of and need not be sent to the Division Bench.