https://www.taxtmi.com/caselaws?id=465368 The dominant issue was whether employees' contributions to PF/ESI deposited after the respective statutory due dates but before the return-filing due date under s. 139(1) were deductible for AY 2019-20. The ITAT held that the amendments to ss. 36(1)(va) and 43B were inapplicable to the relevant AY and, following binding HC precedent and prior ITAT rulings, treated payments made before the s. 139(1) due date as allowable. The AO was directed to grant the deduction for the employees' PF/ESI contributions, and the appeal was allowed. en-us Mon, 23 May 2022 00:00:00 +0530 Thu, 18 Dec 2025 22:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465368 The dominant issue was whether employees' contributions to PF/ESI deposited after the respective statutory due dates but before the return-filing due date under s. 139(1) were deductible for AY 2019-20. The ITAT held that the amendments to ss. 36(1)(va) and 43B were inapplicable to the relevant AY and, following binding HC precedent and prior ITAT rulings, treated payments made before the s. 139(1) due date as allowable. The AO was directed to grant the deduction for the employees' PF/ESI contributions, and the appeal was allowed. Case-Laws Income Tax Mon, 23 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465368