https://www.taxtmi.com/caselaws?id=422955 The Tribunal allowed the appeal, directing the Assessing Officer to permit the deduction for Employees' Contribution to PF & ESI made before the due date of filing the return under section 139(1). The Tribunal held that the amended provisions should apply prospectively from the assessment year 2021-2022, in line with previous decisions allowing delayed payment of contributions as deductions. The order was pronounced on 27/04/2022, overturning the disallowance made under section 36(1)(va) for the Contributions to PF & ESI. en-us Wed, 27 Apr 2022 00:00:00 +0530 Wed, 25 May 2022 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422955 The Tribunal allowed the appeal, directing the Assessing Officer to permit the deduction for Employees' Contribution to PF & ESI made before the due date of filing the return under section 139(1). The Tribunal held that the amended provisions should apply prospectively from the assessment year 2021-2022, in line with previous decisions allowing delayed payment of contributions as deductions. The order was pronounced on 27/04/2022, overturning the disallowance made under section 36(1)(va) for the Contributions to PF & ESI. Case-Laws Income Tax Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422955