https://www.taxtmi.com/caselaws?id=308273 The Tribunal set aside the order disallowing employees' contribution to Provident Fund and ESIC, directing the Assessing Officer to allow the contributions deposited before filing the income tax return. The Tribunal held that the amended provisions were not applicable for the relevant assessment year, ultimately ruling in favor of the assessee based on legal precedents. The appeal was allowed, providing a favorable outcome for the assessee, with the order pronounced on 30.05.2022. en-us Mon, 30 May 2022 00:00:00 +0530 Mon, 12 Jun 2023 21:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308273 The Tribunal set aside the order disallowing employees' contribution to Provident Fund and ESIC, directing the Assessing Officer to allow the contributions deposited before filing the income tax return. The Tribunal held that the amended provisions were not applicable for the relevant assessment year, ultimately ruling in favor of the assessee based on legal precedents. The appeal was allowed, providing a favorable outcome for the assessee, with the order pronounced on 30.05.2022. Case-Laws Income Tax Mon, 30 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308273