https://www.taxtmi.com/caselaws?id=308674 The Tribunal allowed the appeals filed by the assessees, holding that the disallowance of employee's contribution to PF/ESI due to delayed deposits was not justified as long as the contributions were deposited before the due date of filing income tax returns. The Tribunal emphasized that the Revenue failed to show that relevant judicial pronouncements had been overruled. The amendments by Finance Act, 2021 were deemed not applicable to the assessment years in question. The order was pronounced on 18.05.2022, with all appeals being allowed. en-us Wed, 18 May 2022 00:00:00 +0530 Thu, 13 Jul 2023 07:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308674 The Tribunal allowed the appeals filed by the assessees, holding that the disallowance of employee's contribution to PF/ESI due to delayed deposits was not justified as long as the contributions were deposited before the due date of filing income tax returns. The Tribunal emphasized that the Revenue failed to show that relevant judicial pronouncements had been overruled. The amendments by Finance Act, 2021 were deemed not applicable to the assessment years in question. The order was pronounced on 18.05.2022, with all appeals being allowed. Case-Laws Income Tax Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308674