https://www.taxtmi.com/caselaws?id=465300 ITAT held that disallowance of employees' contribution to PF and ESI u/s 36(1)(va), made during processing of returns u/s 143(1), was unsustainable where the contributions were deposited before the due date u/s 139(1). For the assessment years under appeal, which preceded A.Y. 2021-22, the amendments introduced by Finance Act 2021 were held to be inapplicable. Relying on binding HC precedent, the Tribunal treated such payments as allowable deductions and directed the AO to delete the additions u/s 36(1)(va) in all captioned appeals. en-us Tue, 27 Sep 2022 00:00:00 +0530 Mon, 15 Dec 2025 12:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465300 ITAT held that disallowance of employees' contribution to PF and ESI u/s 36(1)(va), made during processing of returns u/s 143(1), was unsustainable where the contributions were deposited before the due date u/s 139(1). For the assessment years under appeal, which preceded A.Y. 2021-22, the amendments introduced by Finance Act 2021 were held to be inapplicable. Relying on binding HC precedent, the Tribunal treated such payments as allowable deductions and directed the AO to delete the additions u/s 36(1)(va) in all captioned appeals. Case-Laws Income Tax Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465300