https://www.taxtmi.com/caselaws?id=267379 The court partially allowed the appeal, affirming the deletion of the disallowance of the employer's contributions but overturning the deletion of employees' contributions under section 43B of the Income Tax Act. The court held that while the employer's contributions made before the due date were allowable, the same did not apply to employees' contributions. The decision highlighted the retrospective nature of the proviso to section 43B, ultimately leading to the dismissal of the deletion of employees' contributions. en-us Tue, 08 Sep 2015 00:00:00 +0530 Tue, 15 Dec 2015 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267379 The court partially allowed the appeal, affirming the deletion of the disallowance of the employer's contributions but overturning the deletion of employees' contributions under section 43B of the Income Tax Act. The court held that while the employer's contributions made before the due date were allowable, the same did not apply to employees' contributions. The decision highlighted the retrospective nature of the proviso to section 43B, ultimately leading to the dismissal of the deletion of employees' contributions. Case-Laws Income Tax Tue, 08 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267379