https://www.taxtmi.com/caselaws?id=416864 The Tribunal held that employees' contributions to ESI and PF, deposited before the due date of filing the income tax return, cannot be disallowed under Section 43B read with Section 36(1)(va). The disallowance of Rs. 79,644/- was deleted, and the assessee's appeal was allowed. The Tribunal also clarified that the amendments introduced by the Finance Act, 2021, regarding employees' contributions, do not apply retrospectively to the assessment year in question. en-us Mon, 15 Nov 2021 00:00:00 +0530 Mon, 10 Jan 2022 09:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416864 The Tribunal held that employees' contributions to ESI and PF, deposited before the due date of filing the income tax return, cannot be disallowed under Section 43B read with Section 36(1)(va). The disallowance of Rs. 79,644/- was deleted, and the assessee's appeal was allowed. The Tribunal also clarified that the amendments introduced by the Finance Act, 2021, regarding employees' contributions, do not apply retrospectively to the assessment year in question. Case-Laws Income Tax Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416864