https://www.taxtmi.com/caselaws?id=299902 The ITAT Delhi allowed the appeal of the assessee, directing the AO to delete the addition made under section 36(1)(va) of the Income Tax Act for the Assessment Year 2018-19. The ITAT held that no disallowance was warranted as the delayed PF/ESIC contributions were eventually paid before filing the return of income, citing relevant case law and clarifying that the Finance Act 2021 amendment did not apply to the assessment year in question. The order was pronounced on 29.10.2021. en-us Fri, 29 Oct 2021 00:00:00 +0530 Tue, 04 Jan 2022 07:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299902 The ITAT Delhi allowed the appeal of the assessee, directing the AO to delete the addition made under section 36(1)(va) of the Income Tax Act for the Assessment Year 2018-19. The ITAT held that no disallowance was warranted as the delayed PF/ESIC contributions were eventually paid before filing the return of income, citing relevant case law and clarifying that the Finance Act 2021 amendment did not apply to the assessment year in question. The order was pronounced on 29.10.2021. Case-Laws Income Tax Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299902