https://www.taxtmi.com/caselaws?id=419086 The Tribunal allowed the appeal of the assessee, directing the AO to delete the addition. It held that the amendment introduced by the Finance Act, 2021, is prospective and does not apply to the assessment year 2018-19. Therefore, the deduction of employees' contribution to Provident Fund and Employee State Insurance was allowed as the remittance was made before the due date of filing the return under Section 139(1) of the Income Tax Act. en-us Wed, 09 Feb 2022 00:00:00 +0530 Thu, 03 Mar 2022 06:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419086 The Tribunal allowed the appeal of the assessee, directing the AO to delete the addition. It held that the amendment introduced by the Finance Act, 2021, is prospective and does not apply to the assessment year 2018-19. Therefore, the deduction of employees' contribution to Provident Fund and Employee State Insurance was allowed as the remittance was made before the due date of filing the return under Section 139(1) of the Income Tax Act. Case-Laws Income Tax Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419086