Amended Provisions relating to Income Tax Deduction towards Contribution to ESI and PF Applicable from 2021-22 AY onwards not Retrospectively: ITAT [Read Order]

By Taxscan Team - On May 11, 2022 6:56 pm - 2 mins read
Amended Provisions - Income Tax Deduction - Contribution - ESI and PF - 2021-22 AY - Retrospectively - ITAT - Taxscan

The Jaipur Bench Income Tax Appellate Tribunal (ITAT) has held that amended provisions relating to income tax deduction towards contribution to ESI and PF applicable from 2021-22 assessment year onwards not retrospectively. The assesse, Ajeet Singh challenged the order of the CIT(A), National Faceless Appeal Centre, confirming the addition of Rs. 12,84,590/- made by department…

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