https://www.taxtmi.com/caselaws?id=205743 HC held that, following the SC's determination that the Finance Act, 2003 amendment to Section 43B was curative and retrospective to 1 April 1988, employer could deduct employees' delayed contributions to ESI and PF by invoking the amended provision. The court allowed deletion of amounts representing employee contributions paid after the due date under Section 43B, ruling in favor of the assessee. en-us Tue, 06 Sep 2011 00:00:00 +0530 Sat, 08 Aug 2026 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205743 HC held that, following the SC's determination that the Finance Act, 2003 amendment to Section 43B was curative and retrospective to 1 April 1988, employer could deduct employees' delayed contributions to ESI and PF by invoking the amended provision. The court allowed deletion of amounts representing employee contributions paid after the due date under Section 43B, ruling in favor of the assessee. Case-Laws Income Tax Tue, 06 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205743