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2022 (2) TMI 175 - AT - Income TaxDelayed remittances of employees’ contribution towards PF/ESI - Scope of amendment brought in by the Finance Act, 2021 in section 36(1)(va) - HELD THAT:- Respectfully following the above decision of the Coordinate Bench in the case of Adyar Ananda Bhavan Sweets India P. Ltd.[2021 (12) TMI 558 - ITAT CHENNAI] 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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