https://www.taxtmi.com/caselaws?id=423069 The Tribunal partially allowed the appeal, directing the deletion of the disallowance by the CPC on the late deposit of employees' contribution to ESI & PF for the assessment year 2019-20. It emphasized the prospective application of the amendment introduced by the Finance Act, 2021, and dismissed the claim for education cess as an allowable expenditure since the assessee did not press this ground during the hearing. en-us Thu, 28 Apr 2022 00:00:00 +0530 Fri, 27 May 2022 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423069 The Tribunal partially allowed the appeal, directing the deletion of the disallowance by the CPC on the late deposit of employees' contribution to ESI & PF for the assessment year 2019-20. It emphasized the prospective application of the amendment introduced by the Finance Act, 2021, and dismissed the claim for education cess as an allowable expenditure since the assessee did not press this ground during the hearing. Case-Laws Income Tax Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423069