https://www.taxtmi.com/caselaws?id=417928 The Tribunal allowed the appeal, directing the deletion of the addition of Rs. 3,50,650. The judgment emphasized the application of legal precedents predating the 2021 amendment, stating that no disallowance is justified if the amount was deposited before the due date under section 139(1) of the Income-tax Act, 1961, for the assessment year 2018-19. en-us Mon, 31 Jan 2022 00:00:00 +0530 Fri, 04 Feb 2022 07:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417928 The Tribunal allowed the appeal, directing the deletion of the addition of Rs. 3,50,650. The judgment emphasized the application of legal precedents predating the 2021 amendment, stating that no disallowance is justified if the amount was deposited before the due date under section 139(1) of the Income-tax Act, 1961, for the assessment year 2018-19. Case-Laws Income Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417928