https://www.taxtmi.com/caselaws?id=418088 The Appellate Tribunal ITAT Bangalore ruled in favor of the assessee, allowing the appeal and directing the Assessing Officer to grant deductions for employees' contribution to PF and ESI paid before the due date of filing the return of income under section 139(1) of the Income Tax Act. The Tribunal also clarified that the amendments introduced by the Finance Act, 2021 were not retrospective and did not apply to the relevant assessment year. en-us Tue, 01 Feb 2022 00:00:00 +0530 Tue, 08 Feb 2022 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418088 The Appellate Tribunal ITAT Bangalore ruled in favor of the assessee, allowing the appeal and directing the Assessing Officer to grant deductions for employees' contribution to PF and ESI paid before the due date of filing the return of income under section 139(1) of the Income Tax Act. The Tribunal also clarified that the amendments introduced by the Finance Act, 2021 were not retrospective and did not apply to the relevant assessment year. Case-Laws Income Tax Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418088