https://www.taxtmi.com/caselaws?id=301694 The tribunal allowed the appeal, directing the AO to verify and allow the deduction for employee contributions deposited before the due date for filing the return of income under section 139(1). It emphasized adherence to the jurisdictional High Court's decision and clarified that Finance Act 2021 amendments would apply prospectively from April 1, 2021, not retrospectively. en-us Tue, 21 Dec 2021 00:00:00 +0530 Sat, 16 Apr 2022 08:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301694 The tribunal allowed the appeal, directing the AO to verify and allow the deduction for employee contributions deposited before the due date for filing the return of income under section 139(1). It emphasized adherence to the jurisdictional High Court's decision and clarified that Finance Act 2021 amendments would apply prospectively from April 1, 2021, not retrospectively. Case-Laws Income Tax Tue, 21 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301694