https://www.taxtmi.com/caselaws?id=416362 The tribunal allowed the appeals filed by the assessee(s) against the Ld. CIT(A) order, deleting the disallowances of employee's contribution towards PF/ESI for the Assessment Years 2018-19 & 2019-20. The tribunal relied on various judgments and the Finance Act, 2021 amendments to clarify that if the employee's share of contribution is paid before the due date for filing the return of income u/s.139(1) of the Act, there cannot be any disallowance under section 36(1)(va) of the Income Tax Act, 1961. The tribunal set aside the findings of Ld. CIT(A) and allowed the appeals, pronouncing the order on 30/11/2021. en-us Tue, 30 Nov 2021 00:00:00 +0530 Sat, 25 Dec 2021 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416362 The tribunal allowed the appeals filed by the assessee(s) against the Ld. CIT(A) order, deleting the disallowances of employee's contribution towards PF/ESI for the Assessment Years 2018-19 & 2019-20. The tribunal relied on various judgments and the Finance Act, 2021 amendments to clarify that if the employee's share of contribution is paid before the due date for filing the return of income u/s.139(1) of the Act, there cannot be any disallowance under section 36(1)(va) of the Income Tax Act, 1961. The tribunal set aside the findings of Ld. CIT(A) and allowed the appeals, pronouncing the order on 30/11/2021. Case-Laws Income Tax Tue, 30 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416362