https://www.taxtmi.com/caselaws?id=415943 The Tribunal allowed the appeals filed by the assessee, directing the deletion of disallowances made by the Centralized Processing Centre for the assessment years 2018-19 and 2019-20. The disallowances under section 36(1)(va) for employees' contributions towards ESI and PF were deemed unjustified, citing judicial precedents and the prospective nature of the amendment by the Finance Act, 2021. The order was pronounced on December 15, 2021. en-us Wed, 15 Dec 2021 00:00:00 +0530 Fri, 17 Dec 2021 08:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415943 The Tribunal allowed the appeals filed by the assessee, directing the deletion of disallowances made by the Centralized Processing Centre for the assessment years 2018-19 and 2019-20. The disallowances under section 36(1)(va) for employees' contributions towards ESI and PF were deemed unjustified, citing judicial precedents and the prospective nature of the amendment by the Finance Act, 2021. The order was pronounced on December 15, 2021. Case-Laws Income Tax Wed, 15 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415943