https://www.taxtmi.com/caselaws?id=419135 The Tribunal allowed the appeal, directing the deduction of employees' contribution to ESI before the due date of filing the return. The judgment clarified the interpretation of section 43B, the limited impact of Finance Act, 2021 amendments, and applied relevant case law to determine the allowability of deductions for PF and ESI contributions. en-us Mon, 21 Feb 2022 00:00:00 +0530 Tue, 08 Mar 2022 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419135 The Tribunal allowed the appeal, directing the deduction of employees' contribution to ESI before the due date of filing the return. The judgment clarified the interpretation of section 43B, the limited impact of Finance Act, 2021 amendments, and applied relevant case law to determine the allowability of deductions for PF and ESI contributions. Case-Laws Income Tax Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419135