https://www.taxtmi.com/caselaws?id=458205 Employees' contribution to provident fund and ESI deposited before the due date for filing the return could not be disallowed for assessment year 2019-20. The issue was considered under section 36(1)(va) read with section 43B of the Income-tax Act, and the Finance Act, 2021 amendment was treated as prospective from assessment year 2021-22. Since the employee contributions were remitted within the return-filing due date for the year in question, the disallowance was held unsustainable and the addition was deleted. en-us Tue, 22 Feb 2022 00:00:00 +0530 Mon, 14 Oct 2024 17:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458205 Employees' contribution to provident fund and ESI deposited before the due date for filing the return could not be disallowed for assessment year 2019-20. The issue was considered under section 36(1)(va) read with section 43B of the Income-tax Act, and the Finance Act, 2021 amendment was treated as prospective from assessment year 2021-22. Since the employee contributions were remitted within the return-filing due date for the year in question, the disallowance was held unsustainable and the addition was deleted. Case-Laws Income Tax Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458205