https://www.taxtmi.com/caselaws?id=419094 The Tribunal ruled in favor of the appellant, allowing the deduction of Employees' share towards Provident Fund Contribution deposited before the due date of filing the return of income under the Income Tax Act, 1961. The Tribunal also held that the amendments made by the Finance Act 2021 were not applicable to the assessment year 2018-19, leading to the appeal being allowed and the deletion of the impugned addition by the lower authorities. en-us Mon, 21 Feb 2022 00:00:00 +0530 Wed, 02 Mar 2022 20:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419094 The Tribunal ruled in favor of the appellant, allowing the deduction of Employees' share towards Provident Fund Contribution deposited before the due date of filing the return of income under the Income Tax Act, 1961. The Tribunal also held that the amendments made by the Finance Act 2021 were not applicable to the assessment year 2018-19, leading to the appeal being allowed and the deletion of the impugned addition by the lower authorities. Case-Laws Income Tax Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419094