https://www.taxtmi.com/caselaws?id=423254 The Tribunal allowed the appeal in favor of the assessee, deleting the disallowance of Rs. 14,90,835/- under section 36(1)(va) due to delayed deposit of employee's contributions towards PF/ESI. The Tribunal held that the contributions were deposited before the return filing due date, citing judicial precedents that the amendments to sections 36(1)(va) and 43B are prospective. Consequently, the Tribunal found the CIT(A) unjustified in disallowing the deduction and ruled in favor of the assessee. en-us Wed, 27 Apr 2022 00:00:00 +0530 Fri, 03 Jun 2022 08:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423254 The Tribunal allowed the appeal in favor of the assessee, deleting the disallowance of Rs. 14,90,835/- under section 36(1)(va) due to delayed deposit of employee's contributions towards PF/ESI. The Tribunal held that the contributions were deposited before the return filing due date, citing judicial precedents that the amendments to sections 36(1)(va) and 43B are prospective. Consequently, the Tribunal found the CIT(A) unjustified in disallowing the deduction and ruled in favor of the assessee. Case-Laws Income Tax Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423254