Mr. Gulrej Ansari, Unnao vs The Income Tax Officer, Ward 2(4), Unnao ... on 30 May, 2022
Ltd., (supra) not only followed
Commissioner of IncomeTax Vs Alom Extrusions Ltd.
(supra) but also its own earlier judgment in
Commissioner of IncomeTax Vs Rai Agro Industries
Ltd., (2011) 334 ITR 122, to hold that Section 43B shall
apply to both 'contributions' i.e. employers' and employees'.