https://www.taxtmi.com/caselaws?id=301391 The Tribunal allowed both appeals of the assessee, holding that no disallowance could be made for the assessment years prior to Assessment Year 2021-22 if the payment of employee's contribution to PF/ESI was made before the due date of filing the return of income under section 139(1). The Tribunal emphasized that the amendments brought by the Finance Act, 2021, were prospective and could not be applied retrospectively. en-us Wed, 17 Nov 2021 00:00:00 +0530 Sat, 02 Apr 2022 08:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301391 The Tribunal allowed both appeals of the assessee, holding that no disallowance could be made for the assessment years prior to Assessment Year 2021-22 if the payment of employee's contribution to PF/ESI was made before the due date of filing the return of income under section 139(1). The Tribunal emphasized that the amendments brought by the Finance Act, 2021, were prospective and could not be applied retrospectively. Case-Laws Income Tax Wed, 17 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301391