https://www.taxtmi.com/caselaws?id=438594 The appeal was dismissed, affirming the disallowance of employees' contribution to PF/ESI under section 36(1)(va) and the jurisdiction of the Assessing Officer to make such adjustments under section 143(1)(a). The Tribunal referenced Supreme Court decisions to support its conclusions, emphasizing the due date for depositing employees' contributions and the retrospective effect of court-declared law. The Tribunal held that the amendment to section 36(1)(va) from 1st April 2022 does not affect the retrospective applicability of existing provisions. en-us Mon, 15 May 2023 00:00:00 +0530 Mon, 05 Jun 2023 08:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438594 The appeal was dismissed, affirming the disallowance of employees' contribution to PF/ESI under section 36(1)(va) and the jurisdiction of the Assessing Officer to make such adjustments under section 143(1)(a). The Tribunal referenced Supreme Court decisions to support its conclusions, emphasizing the due date for depositing employees' contributions and the retrospective effect of court-declared law. The Tribunal held that the amendment to section 36(1)(va) from 1st April 2022 does not affect the retrospective applicability of existing provisions. Case-Laws Income Tax Mon, 15 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438594