https://www.taxtmi.com/caselaws?id=126471 HC dismissed the Revenue's appeal regarding disallowance of PF and ESI contributions deposited after the statutory due dates but before filing the return. Relying on SC precedent interpreting Section 43B and holding the Finance Act 2003 as curative and retrospective from 1.4.1988, HC held that such payments are allowable deductions. Since the Tribunal's order aligned with the SC view, no substantial question of law arose for consideration. The Tribunal's allowance of the employer's PF and ESI deductions was upheld, and the Revenue's appeal was rejected. en-us Tue, 02 Feb 2010 00:00:00 +0530 Fri, 28 Nov 2025 17:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126471 HC dismissed the Revenue's appeal regarding disallowance of PF and ESI contributions deposited after the statutory due dates but before filing the return. Relying on SC precedent interpreting Section 43B and holding the Finance Act 2003 as curative and retrospective from 1.4.1988, HC held that such payments are allowable deductions. Since the Tribunal's order aligned with the SC view, no substantial question of law arose for consideration. The Tribunal's allowance of the employer's PF and ESI deductions was upheld, and the Revenue's appeal was rejected. Case-Laws Income Tax Tue, 02 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126471