https://www.taxtmi.com/caselaws?id=415789 The Tribunal allowed the appeal, directing the Assessing Officer to grant the deduction for employees' contributions to ESI as the payment was made before the due date for filing income tax returns. The Tribunal held that the amendment to section 36(1)(va) by the Finance Act, 2021, is prospective and not retrospective, effective from April 1, 2021. The appeal was allowed, and the disallowance by the Assessing Officer was overturned in the order pronounced on December 8, 2021. en-us Wed, 08 Dec 2021 00:00:00 +0530 Mon, 13 Dec 2021 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415789 The Tribunal allowed the appeal, directing the Assessing Officer to grant the deduction for employees' contributions to ESI as the payment was made before the due date for filing income tax returns. The Tribunal held that the amendment to section 36(1)(va) by the Finance Act, 2021, is prospective and not retrospective, effective from April 1, 2021. The appeal was allowed, and the disallowance by the Assessing Officer was overturned in the order pronounced on December 8, 2021. Case-Laws Income Tax Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415789