https://www.taxtmi.com/caselaws?id=414590 The Tribunal ruled in favor of the appellant, holding that the disallowances made by the Assessing Officer and upheld by the CIT(A) were not justified. The impugned additions were deleted, allowing the appeal of the assessee. The Tribunal emphasized that contributions made before the filing of the return, even if after the due date, should not be disallowed under sections 36(1)(va) and 43B of the Act, considering the non-retrospective nature of the amendments introduced by the Finance Act, 2021. en-us Thu, 21 Oct 2021 00:00:00 +0530 Thu, 11 Nov 2021 19:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414590 The Tribunal ruled in favor of the appellant, holding that the disallowances made by the Assessing Officer and upheld by the CIT(A) were not justified. The impugned additions were deleted, allowing the appeal of the assessee. The Tribunal emphasized that contributions made before the filing of the return, even if after the due date, should not be disallowed under sections 36(1)(va) and 43B of the Act, considering the non-retrospective nature of the amendments introduced by the Finance Act, 2021. Case-Laws Income Tax Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414590