https://www.taxtmi.com/caselaws?id=414721 The Tribunal allowed the appeal, directing the Assessing Officer to grant the deduction for employees' contributions to PF and ESI made before the due date for filing the return. The amendments by the Finance Act, 2021, clarifying due dates for contributions, were held prospective and not applicable to the assessment year. Consequently, the disallowance under Section 36(1)(va) and interest charges under Sections 234A and 234C were overturned in favor of the assessee. en-us Wed, 03 Nov 2021 00:00:00 +0530 Mon, 15 Nov 2021 09:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414721 The Tribunal allowed the appeal, directing the Assessing Officer to grant the deduction for employees' contributions to PF and ESI made before the due date for filing the return. The amendments by the Finance Act, 2021, clarifying due dates for contributions, were held prospective and not applicable to the assessment year. Consequently, the disallowance under Section 36(1)(va) and interest charges under Sections 234A and 234C were overturned in favor of the assessee. Case-Laws Income Tax Wed, 03 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414721