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2022 (2) TMI 767 - AT - Income TaxDisallowance on delayed remittances of employees’ contribution towards PF/ESI - Scope of amended provisions of section 43B r.w.s. 36(1)(va) - HELD THAT:- As relying on Adyar Ananda Bhavan Sweets India P. Ltd. v. ACIT (supra), we hold that the amended provisions of section 43B r.w.s. 36(1)(va) of the Act are not applicable for the assessment year 2019-20, but will apply from the assessment year 2021-22 and subsequent assessment years. Accordingly, we direct the Assessing Officer to allow the claim of deduction as claimed by the assessee. Thus, the grounds raised by the assessee are allowed.
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