https://www.taxtmi.com/caselaws?id=463947 An adjustment under section 143(1) disallowing employees' contribution to PF, ESIC and similar funds was treated as impermissible where the claim was supported by then-prevailing judicial views allowing payment up to the return-filing due date. The later Explanation inserted by the Finance Act, 2021 was treated as prospective for the assessment year under discussion, so it did not govern that year. On that basis, the disallowance under section 36(1)(va) was not sustained and the prima facie adjustment was held unsustainable. en-us Mon, 02 May 2022 00:00:00 +0530 Tue, 23 Sep 2025 12:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463947 An adjustment under section 143(1) disallowing employees' contribution to PF, ESIC and similar funds was treated as impermissible where the claim was supported by then-prevailing judicial views allowing payment up to the return-filing due date. The later Explanation inserted by the Finance Act, 2021 was treated as prospective for the assessment year under discussion, so it did not govern that year. On that basis, the disallowance under section 36(1)(va) was not sustained and the prima facie adjustment was held unsustainable. Case-Laws Income Tax Mon, 02 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463947