https://www.taxtmi.com/caselaws?id=35073 SC held that deletion of the second proviso to section 43B by the Finance Act, 2003 remedied implementation anomalies and harmonised the provisos by equating tax, duty, cess and fee with employer contributions to welfare funds. The court ruled the 2003 amendment is curative and operates retrospectively from 1 April 1988, thereby validating deductions where contributions are treated uniformly under the first proviso. The decision reaffirmed the principle in the earlier Allied Motors authority. en-us Wed, 25 Nov 2009 00:00:00 +0530 Wed, 27 May 2026 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35073 SC held that deletion of the second proviso to section 43B by the Finance Act, 2003 remedied implementation anomalies and harmonised the provisos by equating tax, duty, cess and fee with employer contributions to welfare funds. The court ruled the 2003 amendment is curative and operates retrospectively from 1 April 1988, thereby validating deductions where contributions are treated uniformly under the first proviso. The decision reaffirmed the principle in the earlier Allied Motors authority. Case-Laws Income Tax Wed, 25 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35073