https://www.taxtmi.com/caselaws?id=431091 The Tribunal allowed the appeal, directing the Assessing Officer to delete the disallowance of Rs. 10,18,881/- due to late deposit of Provident Fund and Employees' State Insurance. The Tribunal held that the amendments introduced by the Finance Act, 2021, were prospective and not retrospective, citing consistent orders from ITAT Chandigarh Benches and jurisdictional High Court decisions. The decision was pronounced on 23rd September, 2022. en-us Fri, 23 Sep 2022 00:00:00 +0530 Mon, 05 Dec 2022 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431091 The Tribunal allowed the appeal, directing the Assessing Officer to delete the disallowance of Rs. 10,18,881/- due to late deposit of Provident Fund and Employees' State Insurance. The Tribunal held that the amendments introduced by the Finance Act, 2021, were prospective and not retrospective, citing consistent orders from ITAT Chandigarh Benches and jurisdictional High Court decisions. The decision was pronounced on 23rd September, 2022. Case-Laws Income Tax Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431091