https://www.taxtmi.com/caselaws?id=417923 The Tribunal allowed the appeal, directing the Assessing Officer to grant the deduction for employees' contributions to ESI and PF, made before the due date of filing the return. The amendments to sections 36(1)(va) and 43B by the Finance Act, 2021, were deemed prospective and not applicable to the assessment year 2018-2019. The Tribunal's decision was rendered on January 31, 2022. en-us Mon, 31 Jan 2022 00:00:00 +0530 Tue, 08 Mar 2022 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417923 The Tribunal allowed the appeal, directing the Assessing Officer to grant the deduction for employees' contributions to ESI and PF, made before the due date of filing the return. The amendments to sections 36(1)(va) and 43B by the Finance Act, 2021, were deemed prospective and not applicable to the assessment year 2018-2019. The Tribunal's decision was rendered on January 31, 2022. Case-Laws Income Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417923