https://www.taxtmi.com/caselaws?id=425469 The Tribunal allowed the assessee's appeal, directing the AO to verify the challans evidencing the deposit of employee share of PF/ESI before the due date for filing the return under Section 139(1). The Tribunal held that the assessee is entitled to the deduction under Section 36(1)(va) for AY 2018-19, following the binding precedent of the Hon'ble Jurisdictional High Court and considering the prospective nature of the amendments by Finance Act, 2021. en-us Thu, 02 Jun 2022 00:00:00 +0530 Sat, 23 Jul 2022 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425469 The Tribunal allowed the assessee's appeal, directing the AO to verify the challans evidencing the deposit of employee share of PF/ESI before the due date for filing the return under Section 139(1). The Tribunal held that the assessee is entitled to the deduction under Section 36(1)(va) for AY 2018-19, following the binding precedent of the Hon'ble Jurisdictional High Court and considering the prospective nature of the amendments by Finance Act, 2021. Case-Laws Income Tax Thu, 02 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425469