https://www.taxtmi.com/caselaws?id=65407 The appeal filed by the assessee was allowed for statistical purposes. The Assessing Officer's disallowance of PF and ESI payments under section 43B of the IT Act was reduced on appeal. The Tribunal directed the AO to re-examine the facts considering the retrospective application of the omission of the second proviso to section 43B, following the decision in CIT vs. Dharmendra Sharma, allowing deductions for payments made before the due date for filing the return. en-us Thu, 20 Dec 2007 00:00:00 +0530 Mon, 18 Jan 2016 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65407 The appeal filed by the assessee was allowed for statistical purposes. The Assessing Officer's disallowance of PF and ESI payments under section 43B of the IT Act was reduced on appeal. The Tribunal directed the AO to re-examine the facts considering the retrospective application of the omission of the second proviso to section 43B, following the decision in CIT vs. Dharmendra Sharma, allowing deductions for payments made before the due date for filing the return. Case-Laws Income Tax Thu, 20 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65407