https://www.taxtmi.com/caselaws?id=423489 The ITAT allowed the appeal of the assessee, holding that the amendments brought by the Finance Act, 2021, to Section 36(1)(va) and Section 43B are prospective and not applicable to the assessment year 2018-19. Therefore, the disallowances of Rs. 2,47,833/- for provident fund contributions and Rs. 21,067/- for ESI contributions were deleted. The judgment emphasized that contributions paid before the due date of filing the return under Section 139(1) should not be disallowed. en-us Tue, 29 Mar 2022 00:00:00 +0530 Wed, 08 Jun 2022 09:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423489 The ITAT allowed the appeal of the assessee, holding that the amendments brought by the Finance Act, 2021, to Section 36(1)(va) and Section 43B are prospective and not applicable to the assessment year 2018-19. Therefore, the disallowances of Rs. 2,47,833/- for provident fund contributions and Rs. 21,067/- for ESI contributions were deleted. The judgment emphasized that contributions paid before the due date of filing the return under Section 139(1) should not be disallowed. Case-Laws Income Tax Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423489