https://www.taxtmi.com/caselaws?id=416172 The tribunal allowed the appeal of the assessee, ruling that the Finance Act, 2021 amendments did not have retrospective effect before 01.04.2021. The tribunal held that the additions made under section 36(1)(va) should be deleted, in line with previous interpretations and judicial precedents, providing relief to the assessee concerning the deductibility of employees' share of contributions to ESI and PF. en-us Mon, 06 Dec 2021 00:00:00 +0530 Wed, 22 Dec 2021 07:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416172 The tribunal allowed the appeal of the assessee, ruling that the Finance Act, 2021 amendments did not have retrospective effect before 01.04.2021. The tribunal held that the additions made under section 36(1)(va) should be deleted, in line with previous interpretations and judicial precedents, providing relief to the assessee concerning the deductibility of employees' share of contributions to ESI and PF. Case-Laws Income Tax Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416172