https://www.taxtmi.com/caselaws?id=421835 The ITAT allowed the appeal, holding that employees' contributions to ESI are deductible if paid before the due date of filing the return of income under section 139(1) of the Income-tax Act, 1961. The ITAT rejected the disallowance and directed the Assessing Officer to allow the deduction for the assessment year 2018-19. The ITAT emphasized that the Finance Act, 2021 amendments do not apply to the relevant assessment year and highlighted the precedents supporting the appellant's position. en-us Thu, 07 Apr 2022 00:00:00 +0530 Tue, 03 May 2022 08:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421835 The ITAT allowed the appeal, holding that employees' contributions to ESI are deductible if paid before the due date of filing the return of income under section 139(1) of the Income-tax Act, 1961. The ITAT rejected the disallowance and directed the Assessing Officer to allow the deduction for the assessment year 2018-19. The ITAT emphasized that the Finance Act, 2021 amendments do not apply to the relevant assessment year and highlighted the precedents supporting the appellant's position. Case-Laws Income Tax Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421835