https://www.taxtmi.com/caselaws?id=303842 The tribunal dismissed the appeal, upholding the disallowance of Rs. 8,85,284/- for delayed employee contributions to Provident Fund and ESI. The decision affirmed that the Finance Act, 2021 amendments were retrospective and applied to the relevant assessment year. The tribunal emphasized adherence to the jurisdictional High Court's ruling and confirmed the CIT(A)'s decision, resulting in the dismissal of the appeal in its entirety. en-us Tue, 17 May 2022 00:00:00 +0530 Thu, 18 Aug 2022 08:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303842 The tribunal dismissed the appeal, upholding the disallowance of Rs. 8,85,284/- for delayed employee contributions to Provident Fund and ESI. The decision affirmed that the Finance Act, 2021 amendments were retrospective and applied to the relevant assessment year. The tribunal emphasized adherence to the jurisdictional High Court's ruling and confirmed the CIT(A)'s decision, resulting in the dismissal of the appeal in its entirety. Case-Laws Income Tax Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303842