https://www.taxtmi.com/caselaws?id=418558 The Tribunal allowed the appeal, ruling in favor of the assessee, holding that no disallowance under section 36(1)(va) was justified for delayed deposit of PF/ESIC dues for A.Y. 2018-19. Contributions were deposited before filing the return, and the Finance Act 2021 amendment was deemed inapplicable. The Tribunal directed the Assessing Officer to delete the addition, following precedents favoring the assessee. en-us Wed, 09 Feb 2022 00:00:00 +0530 Sat, 19 Feb 2022 07:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418558 The Tribunal allowed the appeal, ruling in favor of the assessee, holding that no disallowance under section 36(1)(va) was justified for delayed deposit of PF/ESIC dues for A.Y. 2018-19. Contributions were deposited before filing the return, and the Finance Act 2021 amendment was deemed inapplicable. The Tribunal directed the Assessing Officer to delete the addition, following precedents favoring the assessee. Case-Laws Income Tax Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418558