https://www.taxtmi.com/caselaws?id=416400 The Tribunal found that the adjustments under Section 143(1) were permissible, disallowance under Section 36(1)(va) for late EPF and ESI payments was unjustified, amendments by the Finance Act, 2021 were not retrospective, and reliance on non-jurisdictional High Court decisions was improper. The disallowances were deemed unjustified, contributions made before filing returns were upheld, and decisions of jurisdictional High Courts were followed. As a result, the appellant's appeals were allowed, and the disallowances were removed. en-us Mon, 29 Nov 2021 00:00:00 +0530 Tue, 28 Dec 2021 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416400 The Tribunal found that the adjustments under Section 143(1) were permissible, disallowance under Section 36(1)(va) for late EPF and ESI payments was unjustified, amendments by the Finance Act, 2021 were not retrospective, and reliance on non-jurisdictional High Court decisions was improper. The disallowances were deemed unjustified, contributions made before filing returns were upheld, and decisions of jurisdictional High Courts were followed. As a result, the appellant's appeals were allowed, and the disallowances were removed. Case-Laws Income Tax Mon, 29 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416400