https://www.taxtmi.com/caselaws?id=205032 Punjab & Haryana HC upheld the Tribunal's allowance of amounts paid for ESI contributions despite late deposit, following SC precedent that the omission of the second proviso to s.43B is curative and operates retrospectively from April 1, 1988. The HC held these payments could not be disallowed under s.43B and answered the question of law against the Revenue and in favour of the assessee. en-us Tue, 30 Nov 2010 00:00:00 +0530 Tue, 26 Aug 2025 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205032 Punjab & Haryana HC upheld the Tribunal's allowance of amounts paid for ESI contributions despite late deposit, following SC precedent that the omission of the second proviso to s.43B is curative and operates retrospectively from April 1, 1988. The HC held these payments could not be disallowed under s.43B and answered the question of law against the Revenue and in favour of the assessee. Case-Laws Income Tax Tue, 30 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205032