https://www.taxtmi.com/caselaws?id=13038 The dominant issue was whether statutory dues paid after the end of the accounting year but before the due date for filing the return are allowable under Explanation 2 to s. 43B of the Income-tax Act, 1961. Relying on its binding precedent, the HC held that such payments, including contributions to provident fund and similar dues, qualify for deduction because Explanation 2 (inserted retrospectively from 01.04.1984) permits allowance where payment is made before the return-filing due date. Since the assessee had admittedly paid the relevant amounts before filing the return, the HC found no substantial question of law and dismissed the appeal in limine. en-us Fri, 16 Feb 2001 00:00:00 +0530 Mon, 05 Jan 2026 21:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13038 The dominant issue was whether statutory dues paid after the end of the accounting year but before the due date for filing the return are allowable under Explanation 2 to s. 43B of the Income-tax Act, 1961. Relying on its binding precedent, the HC held that such payments, including contributions to provident fund and similar dues, qualify for deduction because Explanation 2 (inserted retrospectively from 01.04.1984) permits allowance where payment is made before the return-filing due date. Since the assessee had admittedly paid the relevant amounts before filing the return, the HC found no substantial question of law and dismissed the appeal in limine. Case-Laws Income Tax Fri, 16 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13038