Amendment by FA 2021 disallowing employee’s contribution to ESI/PF is applicable prospectively: ITAT

INCOME TAX : Where ESI/PF contribution received from employees has been deposited by assessee - Employer before due date of filing section 139(1) return but after due date prescribed in corresponding statutes and Assessing Officer added said amount to income of assessee as per provisions of section 36(1)(va),

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