https://www.taxtmi.com/caselaws?id=418177 The Tribunal allowed the appeals, ruling in favor of the assessee, and directed the Assessing Officer to grant deductions for employees' contribution to ESI due to timely payment before the return filing deadline. The Tribunal held that the amended provisions of section 43B and 36(1)(va) were not applicable for the assessment years in question, following the precedent set by the jurisdictional High Court, allowing the employees' contribution as an allowable deduction if paid before the due date of filing the return. en-us Tue, 01 Feb 2022 00:00:00 +0530 Tue, 08 Mar 2022 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418177 The Tribunal allowed the appeals, ruling in favor of the assessee, and directed the Assessing Officer to grant deductions for employees' contribution to ESI due to timely payment before the return filing deadline. The Tribunal held that the amended provisions of section 43B and 36(1)(va) were not applicable for the assessment years in question, following the precedent set by the jurisdictional High Court, allowing the employees' contribution as an allowable deduction if paid before the due date of filing the return. Case-Laws Income Tax Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418177