https://www.taxtmi.com/caselaws?id=420943 The ITAT Kolkata ruled that assessees are entitled to deduction of employees' contribution if paid before the due date of filing the return. The Finance Act, 2021 amendments were viewed as prospective, leading to the allowance of deductions. Consequently, the appeals were successful, and the disallowances were reversed. en-us Tue, 22 Mar 2022 00:00:00 +0530 Thu, 14 Apr 2022 08:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420943 The ITAT Kolkata ruled that assessees are entitled to deduction of employees' contribution if paid before the due date of filing the return. The Finance Act, 2021 amendments were viewed as prospective, leading to the allowance of deductions. Consequently, the appeals were successful, and the disallowances were reversed. Case-Laws Income Tax Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420943