https://www.taxtmi.com/caselaws?id=421054 The Tribunal allowed the appeal, directing the deletion of the addition made for delayed EPF contributions, as they were paid before the return filing due date. The Tribunal relied on the non-retrospective applicability of the Finance Act, 2021 amendment and aligned with previous Rajasthan High Court decisions and tribunal rulings. The addition of Rs. 8,43,654 was deleted in favor of the assessee. en-us Mon, 04 Apr 2022 00:00:00 +0530 Sat, 16 Apr 2022 08:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421054 The Tribunal allowed the appeal, directing the deletion of the addition made for delayed EPF contributions, as they were paid before the return filing due date. The Tribunal relied on the non-retrospective applicability of the Finance Act, 2021 amendment and aligned with previous Rajasthan High Court decisions and tribunal rulings. The addition of Rs. 8,43,654 was deleted in favor of the assessee. Case-Laws Income Tax Mon, 04 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421054