https://www.taxtmi.com/caselaws?id=416523 The Tribunal allowed the appeal, ruling that no disallowance could be made for PF/ESI contributions paid within the due date for filing the return of income, even if deposited beyond the due date under the respective Acts. The amendments introduced by the Finance Act 2021 were not applicable retrospectively. The issue regarding the levy of interest under sections 234B and 234C was deemed consequential. en-us Mon, 27 Dec 2021 00:00:00 +0530 Fri, 31 Dec 2021 08:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416523 The Tribunal allowed the appeal, ruling that no disallowance could be made for PF/ESI contributions paid within the due date for filing the return of income, even if deposited beyond the due date under the respective Acts. The amendments introduced by the Finance Act 2021 were not applicable retrospectively. The issue regarding the levy of interest under sections 234B and 234C was deemed consequential. Case-Laws Income Tax Mon, 27 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416523