https://www.taxtmi.com/caselaws?id=418441 The Tribunal allowed the appeal, directing the AO to grant the deduction for the employees' contribution to PF, as the payment was made before the due date of filing the return. It held that the amendments to sections 36(1)(va) and 43B by the Finance Act, 2021, were not retrospective and thus not applicable to the assessment year 2018-2019. The decision was based on binding precedents and a detailed examination of the legal principles involved. en-us Tue, 01 Feb 2022 00:00:00 +0530 Tue, 08 Mar 2022 19:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418441 The Tribunal allowed the appeal, directing the AO to grant the deduction for the employees' contribution to PF, as the payment was made before the due date of filing the return. It held that the amendments to sections 36(1)(va) and 43B by the Finance Act, 2021, were not retrospective and thus not applicable to the assessment year 2018-2019. The decision was based on binding precedents and a detailed examination of the legal principles involved. Case-Laws Income Tax Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418441