2022 (9) TMI 1602

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.... PER BENCH: This is an appeal filed by the assessee against the order of the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 18.11.2021 for the assessment year 2019-2020. 2. It was submitted by the ld. AR that the only issue in the assessee's appeal was against the action of the ld. CIT(A) in confirming the disallowance of PF & ESI paid beyond the due date under the respective ....

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....ance on the decision of the Hon'ble Supreme Court in the case of Gold Coin Health Food (P) Ltd. (2008) 304 ITR 308 (SC) to submit that the introduction Explanation 2 to Section 36 (va) of the I.T.Act, 1961 and Explanation (v) to Section 43B of the Act were to read retrospective. It was also submitted by the ld. Sr. DR that the memorandum itself says that the provision of amendment is operative fro....