Start free trial
ThynkTax /Tax Reference /Case Laws /Alom Extrusions

Alom Extrusions

Supreme Court of India·2009·ITR
Facts

Employer contributions to PF, ESI deposited after the statutory due date but before the ITR filing deadline.

Issue

Whether Section 43B disallowance applies if deposit is made before ITR due date?

Held

Yes, the amendment to 43B by Finance Act 2003 is curative and retrospective. Deposit before ITR due date is sufficient.

Ratio

Section 43B applies on actual payment basis; curative amendments are retrospective. (Reversed by Checkmate Services 2022 for employee contributions.)

Related judgments on the same sections

Supreme Court of India · 2022
Checkmate Services

Facts: Employee's share of PF/ESI deposited after the statutory due date under the labour law (15th of next month) but before the ITR filing…

Use via API

Free, public REST. Fetch this judgment programmatically.

API docs 
curl https://api.thynktax.com/v1/tax-law/case-laws?q=Alom%20Extrusions