https://www.taxtmi.com/caselaws?id=470457 Delayed employees' provident fund contributions could not be disallowed while processing returns under section 143(1) for assessment years preceding the Finance Act, 2021 amendments. The notes state that such adjustments fell outside the limited scope of return-processing adjustments. They further describe the amendments to section 36(1)(va) and section 43B as prospective, so they could not justify the disallowances for the relevant earlier assessment years. The disallowances were therefore deleted in favour of the assessee. en-us Thu, 12 May 2022 00:00:00 +0530 Tue, 28 Jul 2026 17:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470457 Delayed employees' provident fund contributions could not be disallowed while processing returns under section 143(1) for assessment years preceding the Finance Act, 2021 amendments. The notes state that such adjustments fell outside the limited scope of return-processing adjustments. They further describe the amendments to section 36(1)(va) and section 43B as prospective, so they could not justify the disallowances for the relevant earlier assessment years. The disallowances were therefore deleted in favour of the assessee. Case-Laws Income Tax Thu, 12 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470457