https://www.taxtmi.com/caselaws?id=422346 The appeal was allowed by the Tribunal, condoning the delay in filing and deleting the disallowance of Rs. 1,25,496/- related to the late deposit of employee contributions to PF/ESIC. The Tribunal held that the payments were made before the due date of filing the return of income under Section 139(1) and that the amendments by the Finance Act, 2021, were applicable prospectively from assessment year 2021-22, not retrospectively. en-us Wed, 27 Apr 2022 00:00:00 +0530 Fri, 13 May 2022 07:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422346 The appeal was allowed by the Tribunal, condoning the delay in filing and deleting the disallowance of Rs. 1,25,496/- related to the late deposit of employee contributions to PF/ESIC. The Tribunal held that the payments were made before the due date of filing the return of income under Section 139(1) and that the amendments by the Finance Act, 2021, were applicable prospectively from assessment year 2021-22, not retrospectively. Case-Laws Income Tax Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422346