Supreme Court ruling: Delay condoned, assessee can claim Sec.43-B benefits pre-amendment

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 contribution to provident fund was made before filing the return. The special leave petition was dismissed.

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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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