https://www.taxtmi.com/caselaws?id=303657 The Tribunal allowed the appeal of the assessee, emphasizing adherence to due dates specified in statutes for claiming deductions related to PF and ESI contributions. The judgment underscored legislative intent and application of High Court decisions in resolving debatable income tax assessment issues, ultimately ruling in favor of the assessee based on non-retrospective amendments in Sections 36(1)(va) and 43B. en-us Wed, 30 Mar 2022 00:00:00 +0530 Thu, 04 Aug 2022 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303657 The Tribunal allowed the appeal of the assessee, emphasizing adherence to due dates specified in statutes for claiming deductions related to PF and ESI contributions. The judgment underscored legislative intent and application of High Court decisions in resolving debatable income tax assessment issues, ultimately ruling in favor of the assessee based on non-retrospective amendments in Sections 36(1)(va) and 43B. Case-Laws Income Tax Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303657