https://www.taxtmi.com/caselaws?id=419838 The appeal of the assessee was allowed, and the disallowance of payments towards EPF and ESI made before the due date of filing the return was deleted. The Tribunal held that the amended provisions were not applicable for the assessment year under consideration but would apply prospectively from a later assessment year. en-us Fri, 25 Feb 2022 00:00:00 +0530 Tue, 22 Mar 2022 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419838 The appeal of the assessee was allowed, and the disallowance of payments towards EPF and ESI made before the due date of filing the return was deleted. The Tribunal held that the amended provisions were not applicable for the assessment year under consideration but would apply prospectively from a later assessment year. Case-Laws Income Tax Fri, 25 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419838