https://www.taxtmi.com/caselaws?id=416678 The Tribunal ruled in favor of the assessee, holding that no disallowance under section 36(1)(va) of the Act was justified as Provident Fund and ESI Contributions were remitted before the due date for filing the return. Citing relevant case law and amendments, the Tribunal directed the Assessing Officer to delete the disallowance and recalculate the income. The decision highlighted that the Finance Act 2021 amendments did not apply to the assessment year in question. Consequently, both appeals of the assessee were allowed, with the order issued on December 13, 2021. en-us Mon, 13 Dec 2021 00:00:00 +0530 Tue, 04 Jan 2022 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416678 The Tribunal ruled in favor of the assessee, holding that no disallowance under section 36(1)(va) of the Act was justified as Provident Fund and ESI Contributions were remitted before the due date for filing the return. Citing relevant case law and amendments, the Tribunal directed the Assessing Officer to delete the disallowance and recalculate the income. The decision highlighted that the Finance Act 2021 amendments did not apply to the assessment year in question. Consequently, both appeals of the assessee were allowed, with the order issued on December 13, 2021. Case-Laws Income Tax Mon, 13 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416678