https://www.taxtmi.com/caselaws?id=419571 The ITAT Bangalore ruled that employees' contributions to PF and ESI, if paid before the due date for filing the return under Section 139(1), are deductible. The Finance Act, 2021 amendments to sections 36(1)(va) and 43B were considered prospective and not applicable to the relevant assessment years. The disallowance by the Assessing Officer was overturned, and the appeals by the assessee were successful. en-us Tue, 22 Feb 2022 00:00:00 +0530 Tue, 15 Mar 2022 08:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419571 The ITAT Bangalore ruled that employees' contributions to PF and ESI, if paid before the due date for filing the return under Section 139(1), are deductible. The Finance Act, 2021 amendments to sections 36(1)(va) and 43B were considered prospective and not applicable to the relevant assessment years. The disallowance by the Assessing Officer was overturned, and the appeals by the assessee were successful. Case-Laws Income Tax Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419571