https://www.taxtmi.com/caselaws?id=11031 The High Court ruled in favor of the assessee, allowing deductions for gratuity premium under section 40A(7)(b) despite section 43B. However, the High Court ruled against the assessee, disallowing deductions for ESI contributions made after the due date. en-us Thu, 01 Apr 2004 00:00:00 +0530 Thu, 30 Jul 2009 08:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11031 The High Court ruled in favor of the assessee, allowing deductions for gratuity premium under section 40A(7)(b) despite section 43B. However, the High Court ruled against the assessee, disallowing deductions for ESI contributions made after the due date. Case-Laws Income Tax Thu, 01 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11031