https://www.taxtmi.com/caselaws?id=465639 Employees' contribution to PF/ESI paid after the due dates under the relevant welfare statutes but before the return-filing due date u/s 139(1) was held deductible, since for AY 2018-19 s.43B overrides s.36(1)(va) r.w.s. 2(24)(x), and the Finance Act, 2021 insertion of Explanation 2 to s.36(1)(va) (clarifying that s.43B shall not apply) is prospective from AY 2021-22; consequently, the disallowance was deleted and this ground was allowed. Disallowance u/s 40(a)(ia) was remanded to the CIT(A) to verify Form 26A and delete the disallowance if compliant; this ground was allowed for statistical purposes. en-us Tue, 19 Apr 2022 00:00:00 +0530 Sat, 03 Jan 2026 15:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465639 Employees' contribution to PF/ESI paid after the due dates under the relevant welfare statutes but before the return-filing due date u/s 139(1) was held deductible, since for AY 2018-19 s.43B overrides s.36(1)(va) r.w.s. 2(24)(x), and the Finance Act, 2021 insertion of Explanation 2 to s.36(1)(va) (clarifying that s.43B shall not apply) is prospective from AY 2021-22; consequently, the disallowance was deleted and this ground was allowed. Disallowance u/s 40(a)(ia) was remanded to the CIT(A) to verify Form 26A and delete the disallowance if compliant; this ground was allowed for statistical purposes. Case-Laws Income Tax Tue, 19 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465639