https://www.taxtmi.com/caselaws?id=413626 The Tribunal ruled in favor of the assessee, directing the deletion of the disallowance of PF and ESI payments. The Tribunal emphasized the importance of following judicial precedents and clarified that recent amendments would not apply retrospectively to the assessment year in question. en-us Tue, 12 Oct 2021 00:00:00 +0530 Sat, 16 Oct 2021 09:07:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413626 The Tribunal ruled in favor of the assessee, directing the deletion of the disallowance of PF and ESI payments. The Tribunal emphasized the importance of following judicial precedents and clarified that recent amendments would not apply retrospectively to the assessment year in question. Case-Laws Income Tax Tue, 12 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413626