https://www.taxtmi.com/caselaws?id=415821 The Tribunal allowed the appeal, directing the Assessing Officer to grant the deduction for the employees' contribution to ESI and PF since the payment was made before the due date for filing the return under section 139(1). The amendments to sections 36(1)(va) and 43B by Finance Act, 2021, were held not to be applicable retrospectively for the assessment year 2019-2020. The disallowance made by the Assessing Officer was deleted, and the interest levied under sections 234A, 234B, and 234C was also directed to be deleted. en-us Wed, 10 Nov 2021 00:00:00 +0530 Tue, 14 Dec 2021 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415821 The Tribunal allowed the appeal, directing the Assessing Officer to grant the deduction for the employees' contribution to ESI and PF since the payment was made before the due date for filing the return under section 139(1). The amendments to sections 36(1)(va) and 43B by Finance Act, 2021, were held not to be applicable retrospectively for the assessment year 2019-2020. The disallowance made by the Assessing Officer was deleted, and the interest levied under sections 234A, 234B, and 234C was also directed to be deleted. Case-Laws Income Tax Wed, 10 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415821