https://www.taxtmi.com/caselaws?id=420774 The appeals were allowed in ITA Nos. 52 & 44/KOL/2022, with deductions permitted for employees' contribution towards PF & ESI made before the return filing due date. Delay in filing the appeal was condoned due to the COVID-19 pandemic, and late fees for VAT returns were not pressed. In ITA No. 24/KOL/2022, the issue of disallowance under section 43B for employer's contributions was sent back for verification. The judgment clarified the prospective nature of the Finance Act, 2021 amendment to Section 36(1)(va) and directed proper verification of audit reports for deductions. en-us Thu, 24 Mar 2022 00:00:00 +0530 Sat, 09 Apr 2022 07:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420774 The appeals were allowed in ITA Nos. 52 & 44/KOL/2022, with deductions permitted for employees' contribution towards PF & ESI made before the return filing due date. Delay in filing the appeal was condoned due to the COVID-19 pandemic, and late fees for VAT returns were not pressed. In ITA No. 24/KOL/2022, the issue of disallowance under section 43B for employer's contributions was sent back for verification. The judgment clarified the prospective nature of the Finance Act, 2021 amendment to Section 36(1)(va) and directed proper verification of audit reports for deductions. Case-Laws Income Tax Thu, 24 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420774