https://www.taxtmi.com/caselaws?id=416206 The Tribunal allowed the appeal, directing the deletion of the addition of Rs. 11,81,570/- made by the CPC towards employees' contribution to ESI and PF. The contributions were deemed to be deposited before the due date of filing the return of income under Section 139(1), in alignment with precedents set by the Rajasthan High Court. The Tribunal emphasized that the amendments introduced by the Finance Act, 2021, cannot be applied retrospectively to the assessment year 2019-20. en-us Mon, 15 Nov 2021 00:00:00 +0530 Thu, 23 Dec 2021 12:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416206 The Tribunal allowed the appeal, directing the deletion of the addition of Rs. 11,81,570/- made by the CPC towards employees' contribution to ESI and PF. The contributions were deemed to be deposited before the due date of filing the return of income under Section 139(1), in alignment with precedents set by the Rajasthan High Court. The Tribunal emphasized that the amendments introduced by the Finance Act, 2021, cannot be applied retrospectively to the assessment year 2019-20. Case-Laws Income Tax Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416206