https://www.taxtmi.com/caselaws?id=418516 The Tribunal allowed the appeal filed by the assessee, holding that the amended provisions of section 43B r.w.s. 36(1)(va) of the Act are not applicable for the assessment year 2019-20 and will apply from the assessment year 2021-22 onwards. The Assessing Officer was directed to allow the claim of deduction for the delayed remittance of employees' contribution towards PF/ESI as claimed by the assessee. en-us Thu, 10 Feb 2022 00:00:00 +0530 Fri, 18 Feb 2022 07:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418516 The Tribunal allowed the appeal filed by the assessee, holding that the amended provisions of section 43B r.w.s. 36(1)(va) of the Act are not applicable for the assessment year 2019-20 and will apply from the assessment year 2021-22 onwards. The Assessing Officer was directed to allow the claim of deduction for the delayed remittance of employees' contribution towards PF/ESI as claimed by the assessee. Case-Laws Income Tax Thu, 10 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418516