Amendment in sec 43B is curative in nature and applies retrospectively

CA Prarthana Jalan Hon’ble Allahabad High court has in the case of M/S Simbhauli Sugar Mills Ltd in ITA No 607 of 2011 has held that amendment is sec 43B is curative in nature and would apply retrospectively. The judgement reads as underneath:- Whether the claim made by the appellant under Section 43-B of the Act on the delayed payment towards contribution of gratuity fund for earlier years could be disallowed because such payment had not been paid before the due date for making the payment under the relevant law/ contract governing the Gratuity Fund.? This very question has already b...