https://www.taxtmi.com/caselaws?id=213231 The High Court held that the amendments to Section 43-B proviso by the Finance Act 2003 should be applied retrospectively from 1st April 1988. Consequently, the department's appeal, disputing the retrospective nature of the amendments and seeking disallowance of late payments of PF, ESIC, and ESI contributions, was dismissed for lack of merit. en-us Mon, 12 Mar 2012 00:00:00 +0530 Fri, 25 Jan 2013 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213231 The High Court held that the amendments to Section 43-B proviso by the Finance Act 2003 should be applied retrospectively from 1st April 1988. Consequently, the department's appeal, disputing the retrospective nature of the amendments and seeking disallowance of late payments of PF, ESIC, and ESI contributions, was dismissed for lack of merit. Case-Laws Income Tax Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213231