https://www.taxtmi.com/caselaws?id=420091 The ITAT allowed the appeal, holding that the disallowance of ESI/PF deposit made before the due date of filing the return was unjustified. The ITAT emphasized the prospective application of the amendment introduced by the Finance Act, 2021, and directed the deletion of the disallowance. The decision was based on legal principles and relevant court decisions, concluding in favor of the assessee. en-us Fri, 11 Mar 2022 00:00:00 +0530 Sat, 26 Mar 2022 09:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420091 The ITAT allowed the appeal, holding that the disallowance of ESI/PF deposit made before the due date of filing the return was unjustified. The ITAT emphasized the prospective application of the amendment introduced by the Finance Act, 2021, and directed the deletion of the disallowance. The decision was based on legal principles and relevant court decisions, concluding in favor of the assessee. Case-Laws Income Tax Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420091