https://www.taxtmi.com/caselaws?id=308331 The Tribunal allowed the appeal, deleting the addition of Rs.1,81,662 for delayed payment of employees' contributions to PF and ESI. Citing precedents and the prospective nature of the amendment, the Tribunal concluded the addition was unjustified, setting aside lower authorities' orders in favor of the assessee. en-us Wed, 06 Apr 2022 00:00:00 +0530 Fri, 16 Jun 2023 21:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308331 The Tribunal allowed the appeal, deleting the addition of Rs.1,81,662 for delayed payment of employees' contributions to PF and ESI. Citing precedents and the prospective nature of the amendment, the Tribunal concluded the addition was unjustified, setting aside lower authorities' orders in favor of the assessee. Case-Laws Income Tax Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308331