https://www.taxtmi.com/caselaws?id=416279 The Tribunal allowed the appeal, directing the AO to grant the deduction for employee contributions to ESI made before the due date of filing the return, citing relevant provisions and judicial precedents. The Tribunal clarified that the amendment to section 36(1)(va) and 43B by the Finance Act, 2021, was prospective from 01.04.2021 onwards, and not applicable for the assessment years in question. en-us Wed, 22 Dec 2021 00:00:00 +0530 Fri, 24 Dec 2021 10:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416279 The Tribunal allowed the appeal, directing the AO to grant the deduction for employee contributions to ESI made before the due date of filing the return, citing relevant provisions and judicial precedents. The Tribunal clarified that the amendment to section 36(1)(va) and 43B by the Finance Act, 2021, was prospective from 01.04.2021 onwards, and not applicable for the assessment years in question. Case-Laws Income Tax Wed, 22 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416279