https://www.taxtmi.com/caselaws?id=417526 The Tribunal allowed the appeal, overturning the Ld. CIT(A)'s order and directing the deletion of the disallowance of employees' ESI and PF contributions made before the income tax return due date for the assessment year 2018-19. The decision was based on legal principles, High Court precedents, and the prospective application of the Finance Act, 2021 amendment. en-us Tue, 11 Jan 2022 00:00:00 +0530 Tue, 25 Jan 2022 08:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417526 The Tribunal allowed the appeal, overturning the Ld. CIT(A)'s order and directing the deletion of the disallowance of employees' ESI and PF contributions made before the income tax return due date for the assessment year 2018-19. The decision was based on legal principles, High Court precedents, and the prospective application of the Finance Act, 2021 amendment. Case-Laws Income Tax Tue, 11 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417526