https://www.taxtmi.com/caselaws?id=300568 The Tribunal allowed the appeal of the assessee, directing the deletion of the disallowance of Rs. 5,24,104/- related to the late payment of EPF. The decision was based on the view that the Finance Act 2021 amendments are prospective and the binding jurisdictional High Court decision in favor of the assessee. en-us Thu, 18 Nov 2021 00:00:00 +0530 Sat, 12 Feb 2022 09:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300568 The Tribunal allowed the appeal of the assessee, directing the deletion of the disallowance of Rs. 5,24,104/- related to the late payment of EPF. The decision was based on the view that the Finance Act 2021 amendments are prospective and the binding jurisdictional High Court decision in favor of the assessee. Case-Laws Income Tax Thu, 18 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300568