https://www.taxtmi.com/caselaws?id=423886 The tribunal allowed the appeal of the assessee, holding that the disallowance of EPF and ESI payments was not sustainable as the amendments by the Finance Act, 2021, are prospective and not retrospective. The tribunal emphasized that the payments were made before the due date for filing the return under Section 139(1) of the Income Tax Act. en-us Fri, 20 May 2022 00:00:00 +0530 Fri, 17 Jun 2022 09:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423886 The tribunal allowed the appeal of the assessee, holding that the disallowance of EPF and ESI payments was not sustainable as the amendments by the Finance Act, 2021, are prospective and not retrospective. The tribunal emphasized that the payments were made before the due date for filing the return under Section 139(1) of the Income Tax Act. Case-Laws Income Tax Fri, 20 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423886