https://www.taxtmi.com/caselaws?id=417825 The Tribunal allowed the appeal against the Order by the Commissioner of Income Tax, directing the deletion of disallowance of employee contributions to EPF and ESI Fund under section 36(1)(va). The Tribunal emphasized the need for a decision by the jurisdictional High Court to make such adjustments, considering the retrospective effect of Explanations inserted by the Finance Act, 2021. The decision was pronounced on January 31, 2022. en-us Mon, 31 Jan 2022 00:00:00 +0530 Tue, 01 Feb 2022 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417825 The Tribunal allowed the appeal against the Order by the Commissioner of Income Tax, directing the deletion of disallowance of employee contributions to EPF and ESI Fund under section 36(1)(va). The Tribunal emphasized the need for a decision by the jurisdictional High Court to make such adjustments, considering the retrospective effect of Explanations inserted by the Finance Act, 2021. The decision was pronounced on January 31, 2022. Case-Laws Income Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417825