https://www.taxtmi.com/caselaws?id=428089 The Tribunal allowed the appeals, directing the deletion of additions under section 36(1)(va) as contributions to PF and ESI were made before the due date for filing income tax returns, citing precedents and noting the prospective application of the Finance Act, 2021 amendment from AY 2021-22 onwards, not impacting the relevant assessment years (AY 2018-19 and AY 2019-20). en-us Tue, 20 Sep 2022 00:00:00 +0530 Sat, 07 Jan 2023 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428089 The Tribunal allowed the appeals, directing the deletion of additions under section 36(1)(va) as contributions to PF and ESI were made before the due date for filing income tax returns, citing precedents and noting the prospective application of the Finance Act, 2021 amendment from AY 2021-22 onwards, not impacting the relevant assessment years (AY 2018-19 and AY 2019-20). Case-Laws Income Tax Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428089