https://www.taxtmi.com/caselaws?id=426551 The Tribunal allowed the appeal, ruling that the disallowance of Rs. 35,25,527/- for the assessment year 2018-19 was not justified as the ESIC and PF contributions were made before the due date of filing the return. The Tribunal considered relevant judicial precedents and the prospective nature of the 2021 Finance Act amendment, which clarified that such contributions should not be disallowed under Section 36(1)(va). en-us Tue, 16 Aug 2022 00:00:00 +0530 Sat, 20 Aug 2022 08:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426551 The Tribunal allowed the appeal, ruling that the disallowance of Rs. 35,25,527/- for the assessment year 2018-19 was not justified as the ESIC and PF contributions were made before the due date of filing the return. The Tribunal considered relevant judicial precedents and the prospective nature of the 2021 Finance Act amendment, which clarified that such contributions should not be disallowed under Section 36(1)(va). Case-Laws Income Tax Tue, 16 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426551