https://www.taxtmi.com/caselaws?id=425334 The Tribunal allowed the appeal, directing the AO to verify the deposit of employee contributions towards PF/ESI before the due date for filing the return of income under Section 139(1) and allow the deduction under Section 36(1)(va). The amendments made by the Finance Act, 2021, were held to be prospective, applicable from AY 2021-22 onwards. en-us Thu, 07 Jul 2022 00:00:00 +0530 Wed, 20 Jul 2022 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425334 The Tribunal allowed the appeal, directing the AO to verify the deposit of employee contributions towards PF/ESI before the due date for filing the return of income under Section 139(1) and allow the deduction under Section 36(1)(va). The amendments made by the Finance Act, 2021, were held to be prospective, applicable from AY 2021-22 onwards. Case-Laws Income Tax Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425334