https://www.taxtmi.com/caselaws?id=77880 The court upheld the Tribunal's decision, dismissing the appeals regarding the disallowance of provident fund and ESI contributions for the assessment year 1995-96. It was determined that compliance with the due date requirements under section 43B was necessary for claiming deductions, and the omission of the second proviso to section 43B was deemed prospective. The court found in favor of the Revenue, emphasizing the appellant's failure to deposit the amounts before the due date resulted in the disallowance of deductions. The appeals were dismissed with no costs. en-us Fri, 16 Nov 2007 00:00:00 +0530 Mon, 18 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77880 The court upheld the Tribunal's decision, dismissing the appeals regarding the disallowance of provident fund and ESI contributions for the assessment year 1995-96. It was determined that compliance with the due date requirements under section 43B was necessary for claiming deductions, and the omission of the second proviso to section 43B was deemed prospective. The court found in favor of the Revenue, emphasizing the appellant's failure to deposit the amounts before the due date resulted in the disallowance of deductions. The appeals were dismissed with no costs. Case-Laws Income Tax Fri, 16 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77880