https://www.taxtmi.com/caselaws?id=423596 The appeal involved the interpretation of sections 36(1)(va) and 43B of the Income Tax Act 1961 regarding the deduction of employees' share of contribution to ESI/PF. The Centralized Processing Centre added a sum representing the employees' share, contested by the assessee. The CIT(A) upheld the addition, citing the Finance Act, 2021 amendments as declaratory and retrospective, clarifying due dates for deductions. The distinction between employees' and employer's contributions was crucial, with the tribunal ultimately allowing the appeal, leading to the deletion of the contested additions under section 36(1)(va) for Assessment Year 2019-20. en-us Tue, 19 Apr 2022 00:00:00 +0530 Thu, 09 Jun 2022 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423596 The appeal involved the interpretation of sections 36(1)(va) and 43B of the Income Tax Act 1961 regarding the deduction of employees' share of contribution to ESI/PF. The Centralized Processing Centre added a sum representing the employees' share, contested by the assessee. The CIT(A) upheld the addition, citing the Finance Act, 2021 amendments as declaratory and retrospective, clarifying due dates for deductions. The distinction between employees' and employer's contributions was crucial, with the tribunal ultimately allowing the appeal, leading to the deletion of the contested additions under section 36(1)(va) for Assessment Year 2019-20. Case-Laws Income Tax Tue, 19 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423596