https://www.taxtmi.com/caselaws?id=419992 The Tribunal allowed the assessee's appeals, holding that the disallowance of payment of PF/ESI was not justified, employees' contribution to PF/ESI before the due date of filing return is deductible, amendments were not retrospective, and High Court decisions supported the assessee. The rejection of the rectification application was crucial, leading to appeals. The Tribunal's decision favored the assessee on all issues, referencing legal provisions and precedents. en-us Tue, 22 Mar 2022 00:00:00 +0530 Wed, 23 Mar 2022 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419992 The Tribunal allowed the assessee's appeals, holding that the disallowance of payment of PF/ESI was not justified, employees' contribution to PF/ESI before the due date of filing return is deductible, amendments were not retrospective, and High Court decisions supported the assessee. The rejection of the rectification application was crucial, leading to appeals. The Tribunal's decision favored the assessee on all issues, referencing legal provisions and precedents. Case-Laws Income Tax Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419992