https://www.taxtmi.com/caselaws?id=419572 The tribunal allowed the appeals of the assessee, deleting the disallowances made by the AO and sustained by the CIT(A) on account of late deposit of ESI and PF contributions. The tribunal held that contributions made before the due date of filing the return under Section 139(1) should not be disallowed and that the explanation to Section 36(1)(va) inserted by the Finance Act, 2021, was not retrospective. en-us Thu, 24 Feb 2022 00:00:00 +0530 Tue, 15 Mar 2022 08:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419572 The tribunal allowed the appeals of the assessee, deleting the disallowances made by the AO and sustained by the CIT(A) on account of late deposit of ESI and PF contributions. The tribunal held that contributions made before the due date of filing the return under Section 139(1) should not be disallowed and that the explanation to Section 36(1)(va) inserted by the Finance Act, 2021, was not retrospective. Case-Laws Income Tax Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419572