https://www.taxtmi.com/caselaws?id=418224 The Tribunal held that employees' contributions to PF and ESI paid before the due date of filing the return under section 139(1) are deductible. The amendments to sections 36(1)(va) and 43B by the Finance Act, 2021, were deemed prospective. Consequently, the appeals were allowed, and the disallowances made by the Assessing Officer were deleted for the assessment years 2018-2019 and 2019-2020. en-us Tue, 21 Dec 2021 00:00:00 +0530 Tue, 08 Mar 2022 19:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418224 The Tribunal held that employees' contributions to PF and ESI paid before the due date of filing the return under section 139(1) are deductible. The amendments to sections 36(1)(va) and 43B by the Finance Act, 2021, were deemed prospective. Consequently, the appeals were allowed, and the disallowances made by the Assessing Officer were deleted for the assessment years 2018-2019 and 2019-2020. Case-Laws Income Tax Tue, 21 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418224