https://www.taxtmi.com/caselaws?id=419438 The Tribunal allowed the appeal of the assessee, ruling in their favor on both issues. The disallowance of Rs. 3,31,740 for employees' contributions to ESIC and EPF was deleted, citing precedents and the prospective nature of the Finance Act, 2021 amendment. Additionally, the disallowance of Rs. 33,188 for donations was deemed unjustified and also deleted. The decision was pronounced on 08/03/2022. en-us Tue, 08 Mar 2022 00:00:00 +0530 Fri, 11 Mar 2022 08:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419438 The Tribunal allowed the appeal of the assessee, ruling in their favor on both issues. The disallowance of Rs. 3,31,740 for employees' contributions to ESIC and EPF was deleted, citing precedents and the prospective nature of the Finance Act, 2021 amendment. Additionally, the disallowance of Rs. 33,188 for donations was deemed unjustified and also deleted. The decision was pronounced on 08/03/2022. Case-Laws Income Tax Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419438