https://www.taxtmi.com/caselaws?id=255498 The court allowed the petitioner's challenge to the disallowance of payments made under the Employees State Insurance Act and Labour Welfare Fund for the assessment year 2000-2001. The court found that the deduction for the employer's contribution under the Employees State Insurance Scheme should be allowed, citing a retrospective amendment to Section 43B by the Finance Act, 2003, and a Supreme Court decision. The court set aside the orders disallowing part of the claimed amount and directed the respondent to pass consequential assessment orders within two months. The writ petition was allowed in favor of the petitioner to the specified extent. en-us Fri, 19 Dec 2014 00:00:00 +0530 Mon, 19 Jan 2015 08:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255498 The court allowed the petitioner's challenge to the disallowance of payments made under the Employees State Insurance Act and Labour Welfare Fund for the assessment year 2000-2001. The court found that the deduction for the employer's contribution under the Employees State Insurance Scheme should be allowed, citing a retrospective amendment to Section 43B by the Finance Act, 2003, and a Supreme Court decision. The court set aside the orders disallowing part of the claimed amount and directed the respondent to pass consequential assessment orders within two months. The writ petition was allowed in favor of the petitioner to the specified extent. Case-Laws Income Tax Fri, 19 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255498