https://www.taxtmi.com/caselaws?id=427399 The Tribunal allowed the appeal, directing the Assessing Officer to vacate the disallowance of Rs.10,02,073/- made under Section 36(1)(va) for delayed payment of employees' contributions to ESI and EPF. The Tribunal held that the amendments introduced by the Finance Act, 2021, regarding the applicability of Section 43B do not apply retrospectively to the assessment year 2018-19. The appeal was allowed, and the general ground of appeal was dismissed as not pressed. en-us Mon, 29 Aug 2022 00:00:00 +0530 Wed, 07 Sep 2022 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427399 The Tribunal allowed the appeal, directing the Assessing Officer to vacate the disallowance of Rs.10,02,073/- made under Section 36(1)(va) for delayed payment of employees' contributions to ESI and EPF. The Tribunal held that the amendments introduced by the Finance Act, 2021, regarding the applicability of Section 43B do not apply retrospectively to the assessment year 2018-19. The appeal was allowed, and the general ground of appeal was dismissed as not pressed. Case-Laws Income Tax Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427399