https://www.taxtmi.com/caselaws?id=417684 The Tribunal ruled in favor of the assessee, directing the deletion of disallowances for late deposit of Employees Contribution to ESI and EPF, and provision for gratuity. The decision emphasized the prospective application of the Finance Act, 2021 amendment and the significance of provisions claimed or self-disallowed in the income tax return. en-us Tue, 11 Jan 2022 00:00:00 +0530 Sat, 29 Jan 2022 08:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417684 The Tribunal ruled in favor of the assessee, directing the deletion of disallowances for late deposit of Employees Contribution to ESI and EPF, and provision for gratuity. The decision emphasized the prospective application of the Finance Act, 2021 amendment and the significance of provisions claimed or self-disallowed in the income tax return. Case-Laws Income Tax Tue, 11 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417684