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of <h1>Supreme Court ruling: Delay condoned, assessee can claim Sec.43-B benefits pre-amendment</h1> The Supreme Court of India in 2007 ruled that the delay was condoned, allowing the assessee to claim benefits under Sec.43-B before its amendment, as the ... Claim u/s 43B - Contribution to provident fund - Held that:- assessee was entitled to claim the benefit in Sec.43-B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return - Decided against Revenue. The Supreme Court of India in 2007 (3) TMI 346 - SC Order, with judges S.H. Kapadia and P.K. Balasubramanyan, ruled that delay was condoned. The court held that the assessee was entitled to claim benefits under Sec.43-B before its amendment, as the contribution to provident fund was made before filing the return. The special leave petition was dismissed.
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