S.43B applies to employee contribution also

Kichha Sugar Company Limited (Uttarakhand HC)
Same view adopted in
AIMIL 321 ITR 508 (Del)
 Bharti Shipyard 132 ITD 53 (SB Mum)
Desh Rakshak Aushadhalya 313 ITR 140 (Utt.)
Lakhani India 324 ITR 73 (P&H)

ITAT Mumbai in LKP Securities has taken contrarry stand