https://www.taxtmi.com/caselaws?id=297513 The tribunal ruled in favor of the appellant, deleting the additions for delay in remittance of employees' provident fund and ESI contributions. The tribunal considered legislative amendments effective from 1.4.2021 and the CBDT's clarification, determining that the additions were unsustainable due to the distinction between employers' and employees' contributions. As a result, the total disallowance of ESI/PF amount was also deleted, and the appellant's appeal was allowed. en-us Thu, 01 Jul 2021 00:00:00 +0530 Wed, 08 Sep 2021 08:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297513 The tribunal ruled in favor of the appellant, deleting the additions for delay in remittance of employees' provident fund and ESI contributions. The tribunal considered legislative amendments effective from 1.4.2021 and the CBDT's clarification, determining that the additions were unsustainable due to the distinction between employers' and employees' contributions. As a result, the total disallowance of ESI/PF amount was also deleted, and the appellant's appeal was allowed. Case-Laws Income Tax Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297513