https://www.taxtmi.com/caselaws?id=411829 The Tribunal allowed the appeal, setting aside the CIT(A)'s order and deleting the addition made by the Assessing Officer. The decision was based on the interpretation of the relevant provisions of the Act, specifically regarding the timing of deposit of ESI & Employees Provident Fund Contribution and the applicability of the amendment introduced by the Finance Act of 2021. The Tribunal held that since the contributions were deposited before the due date of filing the return of income, as per the amended provision, the disallowance under section 36(1)(va) was not justified. en-us Mon, 23 Aug 2021 00:00:00 +0530 Fri, 03 Sep 2021 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411829 The Tribunal allowed the appeal, setting aside the CIT(A)'s order and deleting the addition made by the Assessing Officer. The decision was based on the interpretation of the relevant provisions of the Act, specifically regarding the timing of deposit of ESI & Employees Provident Fund Contribution and the applicability of the amendment introduced by the Finance Act of 2021. The Tribunal held that since the contributions were deposited before the due date of filing the return of income, as per the amended provision, the disallowance under section 36(1)(va) was not justified. Case-Laws Income Tax Mon, 23 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411829