Conflicting judicial opinion – No adjustment U/s. 154 can be made 

Nikhil Mohine Vs DCIT (ITAT Jabalpur)

Sec. 43B(b) does not include the employee contribution, and even regarding so is to no avail, rendering the Explanations under reference, even as suggested by their express language, explanatory. An examination of the Notes on Clauses to, and the Memorandum explaining the Provisions of, Finance Bill, 2021, however, resolves the matter beyond the pale

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