Claim of Deduction of Contribution to ESI and Provident Fund cannot be denied to Assessee for Period prior to Finance Act Amendment in 2021: ITAT [Read Order]

Claim of Deduction - ESI - Provident Fund - Finance Act Amendment - ITAT - Taxscan

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the claim of deduction of contribution to Employee’s State Insurance Scheme (ESI) and Provident Fund u/s.36(1)(va) could not be denied to the assessee for the period prior to the amendment in the provision under Finance Act, 2021. In the instant case, the Assessing Officer…

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