Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad
3) 21 ITJ 372 (Trib. - Indore)- Employees contribution to provident Fund- Employees contribution to Provident Fund –Employees contribution to Provident Fund - Deletion of second proviso to section 43B- HELD-In view of CIT v Alom Extrusions Ltd. (2010) 14 ITJ 133(SC), deletion of second proviso is retrospective-Therefore, even if employees contribution is deposited before due date of filing