https://www.taxtmi.com/caselaws?id=426204 The ITAT allowed the appeal, ruling that contributions to PF, ESIC, and Labor Welfare Fund, paid after specified due dates but before the return filing due date, were allowable deductions. The ITAT emphasized that the Finance Act, 2021 amendment was not retrospective and directed the Assessing Officer to allow the claimed deduction. en-us Fri, 29 Jul 2022 00:00:00 +0530 Wed, 10 Aug 2022 09:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426204 The ITAT allowed the appeal, ruling that contributions to PF, ESIC, and Labor Welfare Fund, paid after specified due dates but before the return filing due date, were allowable deductions. The ITAT emphasized that the Finance Act, 2021 amendment was not retrospective and directed the Assessing Officer to allow the claimed deduction. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426204