https://www.taxtmi.com/caselaws?id=419106 The Tribunal considered a delay in filing the appeal due to pandemic circumstances, condoned the delay, and proceeded to hear the case on merits. The issues revolved around the disallowance of contributions towards PF & ESI, deposited before the due date, under Section 36(1)(va) of the Act. The Tribunal determined that the Finance Act 2021 amendment was prospective, effective from April 1, 2021. Consequently, the disallowances by the Assessing Officer were overturned, and the assesses' appeals were allowed. en-us Fri, 25 Feb 2022 00:00:00 +0530 Thu, 03 Mar 2022 06:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419106 The Tribunal considered a delay in filing the appeal due to pandemic circumstances, condoned the delay, and proceeded to hear the case on merits. The issues revolved around the disallowance of contributions towards PF & ESI, deposited before the due date, under Section 36(1)(va) of the Act. The Tribunal determined that the Finance Act 2021 amendment was prospective, effective from April 1, 2021. Consequently, the disallowances by the Assessing Officer were overturned, and the assesses' appeals were allowed. Case-Laws Income Tax Fri, 25 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419106