https://www.taxtmi.com/caselaws?id=423671 The Tribunal allowed the appeal, directing the assessing officer to delete the disallowance of employees' contribution to provident fund and ESIC. It held that the contributions were deposited before the due date of filing the return of income, rejecting the retrospective applicability of the Finance Act 2021 amendment to the assessment year 2018-19. en-us Thu, 26 May 2022 00:00:00 +0530 Sat, 11 Jun 2022 09:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423671 The Tribunal allowed the appeal, directing the assessing officer to delete the disallowance of employees' contribution to provident fund and ESIC. It held that the contributions were deposited before the due date of filing the return of income, rejecting the retrospective applicability of the Finance Act 2021 amendment to the assessment year 2018-19. Case-Laws Income Tax Thu, 26 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423671