https://www.taxtmi.com/caselaws?id=418619 The Tribunal allowed all three appeals, directing the deletion of disallowance under Section 36(1)(va) for delayed deposit of employees' contributions towards ESI and PF. Contributions made before the due date of filing the return of income under Section 139(1) were deemed allowable. The Tribunal held that the Finance Act, 2021 amendments were prospective and not applicable to the relevant assessment years. en-us Fri, 11 Feb 2022 00:00:00 +0530 Mon, 21 Feb 2022 08:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418619 The Tribunal allowed all three appeals, directing the deletion of disallowance under Section 36(1)(va) for delayed deposit of employees' contributions towards ESI and PF. Contributions made before the due date of filing the return of income under Section 139(1) were deemed allowable. The Tribunal held that the Finance Act, 2021 amendments were prospective and not applicable to the relevant assessment years. Case-Laws Income Tax Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418619