https://www.taxtmi.com/caselaws?id=420619 The appeal was allowed by the Tribunal, with the delay in filing condoned due to technical issues. The disallowance of employee contributions to EPF and ESI was overturned, as the Tribunal held that the Finance Act, 2021 amendments apply prospectively and should not affect contributions made before the due date for filing the income tax return. The Tribunal emphasized that the amendments do not have retrospective effect, leading to the deletion of the disallowance and ruling in favor of the assessee. en-us Thu, 31 Mar 2022 00:00:00 +0530 Wed, 06 Apr 2022 09:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420619 The appeal was allowed by the Tribunal, with the delay in filing condoned due to technical issues. The disallowance of employee contributions to EPF and ESI was overturned, as the Tribunal held that the Finance Act, 2021 amendments apply prospectively and should not affect contributions made before the due date for filing the income tax return. The Tribunal emphasized that the amendments do not have retrospective effect, leading to the deletion of the disallowance and ruling in favor of the assessee. Case-Laws Income Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420619