https://www.taxtmi.com/caselaws?id=298156 The Tribunal allowed the appeal, overturning the disallowance of late deposits of employees' contributions to Provident Fund and ESI. The Tribunal held that the disallowance was not legally sustainable as the contributions were deposited before the due date of filing the return of income, even though after the statutory due date. The Tribunal also found that the Finance Act 2021 amendment did not apply to the assessment year in question. Consequently, the appeal was allowed, and the order was pronounced on 03/08/2021. en-us Tue, 03 Aug 2021 00:00:00 +0530 Thu, 14 Oct 2021 09:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298156 The Tribunal allowed the appeal, overturning the disallowance of late deposits of employees' contributions to Provident Fund and ESI. The Tribunal held that the disallowance was not legally sustainable as the contributions were deposited before the due date of filing the return of income, even though after the statutory due date. The Tribunal also found that the Finance Act 2021 amendment did not apply to the assessment year in question. Consequently, the appeal was allowed, and the order was pronounced on 03/08/2021. Case-Laws Income Tax Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298156