https://www.taxtmi.com/caselaws?id=303660 Procedural relief was held available where the assessee pursued rectification under section 154 after an adjustment made under section 143(1), and the Tribunal rejected the objection to maintainability because substantive tax relief should not fail merely on a wrong procedural route. Employees' contributions to provident fund and ESI paid after the welfare-law due dates but before the return-filing due date were treated as deductible for the year involved, as the later amendments were held prospective from assessment year 2021-22. TDS credit was held to follow the year in which the related income is assessable, but the matter was remitted for verification of the factual position and consequential allowance. en-us Tue, 17 May 2022 00:00:00 +0530 Thu, 04 Aug 2022 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303660 Procedural relief was held available where the assessee pursued rectification under section 154 after an adjustment made under section 143(1), and the Tribunal rejected the objection to maintainability because substantive tax relief should not fail merely on a wrong procedural route. Employees' contributions to provident fund and ESI paid after the welfare-law due dates but before the return-filing due date were treated as deductible for the year involved, as the later amendments were held prospective from assessment year 2021-22. TDS credit was held to follow the year in which the related income is assessable, but the matter was remitted for verification of the factual position and consequential allowance. Case-Laws Income Tax Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303660