TaxTMI 
TaxTMI 
2021 (10) TMI 1280
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....: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), Delhi [(in short the 'Ld. CIT(A)] National Faceless Appeal Centre (NFAC) Delhi, dated 29.04.2021 relating to assessment year 2019-20, passed u/s 250 of the of the Income Tax Act, 1961 (hereinafter referred to as 'Act'). 2. The solitary issue in the present appeal re....
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....ct, meaning thereby the employees' contribution to ESI and PF was to be paid by due date specified in their respective Acts for the purpose of claiming deduction thereof. The Ld.CIT(A) held that the said amendment though effected by the Finance Act, 2021 but when read in the background of the decision of the Hon'ble Apex Court in the case of Allied Motors Pvt. Ltd. Vs. CIT, 91 Taxman, 205....
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....the decision of the ITAT, Delhi Bench in the case of Insta Exhibition Pvt. Ltd Vs. Addl.CIT in ITA No.6941/Del/2017, dated 03.08.2021, the decision of ITAT, Hyderabad Bench in the case of Crescent Roadways Pvt. Ltd; Vs. DCIT in ITA No.1952/Hyd/2018, dated 01.07.2021 and the decision of ITAT Chandigarh Bench in the case of Hotel Surya Vs. DCIT in ITA Nos.133 & 134/Chd/2021, dated 05.08.2021. C....
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.... holding the amendment to be applicable on all pending cases post the amendment. 6. We have gone through the orders of the coordinate Benches of the ITAT cited by the Ld.Counsel for the assessee before us and have noted that it has been consistently held that the amendment to section 36(1)(va) and u/s 43B of the Act effected by the Finance Act 2021 is applicable prospectively ,reading from t....