https://www.taxtmi.com/caselaws?id=252268 HC held that the employer is entitled to deduction under amended s.43B only if the contribution to the employee welfare fund stood credited on or before the due date; mere payment after the due date does not qualify. The court affirmed that both employees' and employer's contributions fall within the scope of the amendment to s.43B. The Tribunal correctly applied the benefits of s.43B, and the decision was rendered against the revenue, following the relevant SC precedent. en-us Tue, 14 Oct 2014 00:00:00 +0530 Mon, 22 Sep 2025 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252268 HC held that the employer is entitled to deduction under amended s.43B only if the contribution to the employee welfare fund stood credited on or before the due date; mere payment after the due date does not qualify. The court affirmed that both employees' and employer's contributions fall within the scope of the amendment to s.43B. The Tribunal correctly applied the benefits of s.43B, and the decision was rendered against the revenue, following the relevant SC precedent. Case-Laws Income Tax Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252268