https://www.taxtmi.com/caselaws?id=417966 The Tribunal held that the amendments to Section 36(1)(va) and Section 43B by the Finance Act, 2021, are prospective. The disallowance of employees' contributions to PF and ESI deposited after the due date specified under the Acts but before the due date for filing the return of income was deemed unsustainable. The Tribunal directed the deletion of the disallowance and allowed the appeals of the assessee. The order was pronounced on 12th January 2022, with the appeals of the assessee being successful. en-us Wed, 12 Jan 2022 00:00:00 +0530 Sat, 05 Feb 2022 08:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417966 The Tribunal held that the amendments to Section 36(1)(va) and Section 43B by the Finance Act, 2021, are prospective. The disallowance of employees' contributions to PF and ESI deposited after the due date specified under the Acts but before the due date for filing the return of income was deemed unsustainable. The Tribunal directed the deletion of the disallowance and allowed the appeals of the assessee. The order was pronounced on 12th January 2022, with the appeals of the assessee being successful. Case-Laws Income Tax Wed, 12 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417966