https://www.taxtmi.com/caselaws?id=413792 The Tribunal allowed the appeal, directing the Assessing Officer to grant deduction for employees' contribution to PF and ESI made before the due date of filing the return under section 139(1) of the Income Tax Act. The Tribunal held that the amendments to section 36(1)(va) and 43B were not retrospective and did not apply for the relevant assessment year, emphasizing adherence to due dates and legal precedents in determining deductions. en-us Tue, 12 Oct 2021 00:00:00 +0530 Thu, 21 Oct 2021 08:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413792 The Tribunal allowed the appeal, directing the Assessing Officer to grant deduction for employees' contribution to PF and ESI made before the due date of filing the return under section 139(1) of the Income Tax Act. The Tribunal held that the amendments to section 36(1)(va) and 43B were not retrospective and did not apply for the relevant assessment year, emphasizing adherence to due dates and legal precedents in determining deductions. Case-Laws Income Tax Tue, 12 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413792