The petitioner contended that once contribution amount was paid even if with delay, same could not have been charged as income of assessee since amount was not retained by assessee for its benefit  It was also contended that the  income tax authority including Tribunal erred in appreciating scope of section 36(1)(va) and section 43B introduced in Finance Act, 2021. Dismissing the appeal the Court held that in view of law emerging from decision of Supreme Court in Checkmate Services (P.) Ltd. v. [2023]290 Taxman 19/[2022] 448 ITR 518 (SC), contentions raised by the petitioner could be said to be no longer res integra and law as holding field operated against the  assessee.  (AY. 2019-20)