https://www.taxtmi.com/caselaws?id=414898 The Tribunal allowed the appeal, directing the AO to delete the disallowance of Rs. 96,110 as the Finance Act, 2021 amendments to Sections 36(1)(va) and 43B were held not to apply retrospectively to the relevant assessment year (2018-2019). The appellant was deemed entitled to deduct employees' contributions to provident fund and state insurance as the payments were made before the due date for filing the return of income under Section 139(1). en-us Mon, 08 Nov 2021 00:00:00 +0530 Fri, 19 Nov 2021 09:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414898 The Tribunal allowed the appeal, directing the AO to delete the disallowance of Rs. 96,110 as the Finance Act, 2021 amendments to Sections 36(1)(va) and 43B were held not to apply retrospectively to the relevant assessment year (2018-2019). The appellant was deemed entitled to deduct employees' contributions to provident fund and state insurance as the payments were made before the due date for filing the return of income under Section 139(1). Case-Laws Income Tax Mon, 08 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414898