https://www.taxtmi.com/caselaws?id=423719 The Tribunal allowed both appeals, ruling in favor of the assessee on the disallowance of ESI/PF contributions deposited before the filing of returns. The delay in filing the appeals was condoned due to COVID-19, and the appeals were to be decided on merits based on existing records. The decision was influenced by judicial precedents and interpretations of relevant amendments to the Income Tax Act, despite the amendments not applying to the assessment years in question. en-us Mon, 30 May 2022 00:00:00 +0530 Sat, 11 Jun 2022 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423719 The Tribunal allowed both appeals, ruling in favor of the assessee on the disallowance of ESI/PF contributions deposited before the filing of returns. The delay in filing the appeals was condoned due to COVID-19, and the appeals were to be decided on merits based on existing records. The decision was influenced by judicial precedents and interpretations of relevant amendments to the Income Tax Act, despite the amendments not applying to the assessment years in question. Case-Laws Income Tax Mon, 30 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423719