https://www.taxtmi.com/caselaws?id=427407 The Tribunal held that the amendments to Section 36(1)(va) and Section 43B introduced by the Finance Act, 2021 were not applicable for the assessment year in question. Following the Essae Teraoka Pvt. Ltd Vs. DCIT case, deductions for employees' contributions to PF and ESI were allowed if paid before the due date of filing the return under Section 139(1). The disallowance made by the Assessing Officer was overturned, and the assessee's appeal was successful. en-us Tue, 06 Sep 2022 00:00:00 +0530 Wed, 07 Sep 2022 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427407 The Tribunal held that the amendments to Section 36(1)(va) and Section 43B introduced by the Finance Act, 2021 were not applicable for the assessment year in question. Following the Essae Teraoka Pvt. Ltd Vs. DCIT case, deductions for employees' contributions to PF and ESI were allowed if paid before the due date of filing the return under Section 139(1). The disallowance made by the Assessing Officer was overturned, and the assessee's appeal was successful. Case-Laws Income Tax Tue, 06 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427407