https://www.taxtmi.com/caselaws?id=419576 The Tribunal ruled in favor of the appellant, directing the deletion of the disallowance of delayed deposit of employees' share of ESI/PF under section 36(1)(va) of the IT Act. The Tribunal held that the amendment introduced by the Finance Act 2021 did not apply to the relevant assessment year and favored the appellant based on conflicting judicial decisions. Additionally, the Tribunal allowed the appellant's claim for the deduction of Education Cess, resulting in the appeal being allowed in favor of the assessee. en-us Thu, 10 Mar 2022 00:00:00 +0530 Mon, 14 Mar 2022 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419576 The Tribunal ruled in favor of the appellant, directing the deletion of the disallowance of delayed deposit of employees' share of ESI/PF under section 36(1)(va) of the IT Act. The Tribunal held that the amendment introduced by the Finance Act 2021 did not apply to the relevant assessment year and favored the appellant based on conflicting judicial decisions. Additionally, the Tribunal allowed the appellant's claim for the deduction of Education Cess, resulting in the appeal being allowed in favor of the assessee. Case-Laws Income Tax Thu, 10 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419576