https://www.taxtmi.com/caselaws?id=429000 The tribunal allowed the appeal in favor of the assessee, directing the assessing officer to delete the disallowance of PF/ESIC contributions made before the due date for filing the return of income under section 139(1) for the assessment year 2019-20. The tribunal held that the amendment to section 36(1)(va) by the Finance Act, 2021, is prospective and does not apply retrospectively, citing judicial precedents supporting deductions for contributions made before the due date. en-us Fri, 13 May 2022 00:00:00 +0530 Sat, 15 Oct 2022 10:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429000 The tribunal allowed the appeal in favor of the assessee, directing the assessing officer to delete the disallowance of PF/ESIC contributions made before the due date for filing the return of income under section 139(1) for the assessment year 2019-20. The tribunal held that the amendment to section 36(1)(va) by the Finance Act, 2021, is prospective and does not apply retrospectively, citing judicial precedents supporting deductions for contributions made before the due date. Case-Laws Income Tax Fri, 13 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429000