https://www.taxtmi.com/caselaws?id=116720 Employees' state insurance and provident fund contributions covered by section 43B are allowable where the amounts are actually paid before the due date for furnishing the return under section 139(1). The text treats the second proviso to section 43B as clarificatory and retrospective, so its omission by the Finance Act, 2003 extends the benefit of the first proviso to such covered payments. On that basis, the statutory condition for disallowance was not met, and the addition was deleted in favour of the assessee. en-us Wed, 29 Oct 2003 00:00:00 +0530 Fri, 15 Jun 2012 18:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116720 Employees' state insurance and provident fund contributions covered by section 43B are allowable where the amounts are actually paid before the due date for furnishing the return under section 139(1). The text treats the second proviso to section 43B as clarificatory and retrospective, so its omission by the Finance Act, 2003 extends the benefit of the first proviso to such covered payments. On that basis, the statutory condition for disallowance was not met, and the addition was deleted in favour of the assessee. Case-Laws Income Tax Wed, 29 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116720