https://www.taxtmi.com/caselaws?id=417977 The Tribunal allowed the appeal, granting deductions for contributions to PF and ESI made before the due date for filing returns under Section 139(1). The Finance Act 2021 amendments to Sections 36(1)(va) and 43B were deemed prospective, not applicable to the assessment year 2019-2020. The Assessing Officer's disallowance was overturned, and the assessee's appeal succeeded. en-us Thu, 03 Feb 2022 00:00:00 +0530 Tue, 08 Mar 2022 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417977 The Tribunal allowed the appeal, granting deductions for contributions to PF and ESI made before the due date for filing returns under Section 139(1). The Finance Act 2021 amendments to Sections 36(1)(va) and 43B were deemed prospective, not applicable to the assessment year 2019-2020. The Assessing Officer's disallowance was overturned, and the assessee's appeal succeeded. Case-Laws Income Tax Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417977