Home › Income-Tax Act › Gopalakrishna Aswini Kumar v. ADIT (2021) 214 TTJ 1018 / 208 DTR 212 / (2022) 192 ITD 562 (Bang.)(Trib.) Continental Restaurant and Café Co. v ITO (2021) 91 ITR 60 (SN) (Bang.)(Trib.)

Gopalakrishna Aswini Kumar v. ADIT (2021) 214 TTJ 1018 / 208 DTR 212 / (2022) 192 ITD 562 (Bang.)(Trib.) Continental Restaurant and Café Co. v ITO (2021) 91 ITR 60 (SN) (Bang.)(Trib.)

S. 43B : Deductions on actual payment-Employee’s contribution-Provident fund and ESI-Payment made before due date of filing of return-Amendment by the Finance Act, 2021 are applicable only from 1st April, 2021-Entitle to claim deduction. [S. 36(1)(va)]

Allowing the appeal of the assessee the Tribunal held that, employee’s contribution, Provident fund and  ESI, payment made before due date of filing of return is entitle to claim deduction .Amendment by the Finance Act, 2021 are applicable only from  1st April, 2021.  (AY. 2019-10)