https://www.taxtmi.com/caselaws?id=2979 HC dismissed Revenue's appeal, holding that delayed payments to Provident Fund and ESI made within a few days after the statutory grace period but before filing the return were allowable under s.43B. The court followed the SC's ruling that applied to pre-amendment law where contributions made before filing the return qualify for the s.43B benefit. The HC found the Supreme Court's decision directly applicable and therefore dismissed the appeal. en-us Wed, 28 Nov 2007 00:00:00 +0530 Fri, 12 Sep 2025 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2979 HC dismissed Revenue's appeal, holding that delayed payments to Provident Fund and ESI made within a few days after the statutory grace period but before filing the return were allowable under s.43B. The court followed the SC's ruling that applied to pre-amendment law where contributions made before filing the return qualify for the s.43B benefit. The HC found the Supreme Court's decision directly applicable and therefore dismissed the appeal. Case-Laws Income Tax Wed, 28 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2979