https://www.taxtmi.com/caselaws?id=418321 The Tribunal allowed the appeal of the assessee, holding that the impugned additions made under Section 36(1)(va) deserved to be deleted as the amendments introduced by the Finance Act, 2021 were not applicable retrospectively. The decision was pronounced in favor of the assessee, providing relief from the disputed addition related to employees' share of contribution to ESI. en-us Thu, 03 Feb 2022 00:00:00 +0530 Mon, 14 Feb 2022 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418321 The Tribunal allowed the appeal of the assessee, holding that the impugned additions made under Section 36(1)(va) deserved to be deleted as the amendments introduced by the Finance Act, 2021 were not applicable retrospectively. The decision was pronounced in favor of the assessee, providing relief from the disputed addition related to employees' share of contribution to ESI. Case-Laws Income Tax Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418321