Deduction of employees’ contribution to PF/ESI made prior to due date of filing ITR

Google India Private Limited Vs DCIT (ITAT Bangalore) ITAT held that assessee would be entitled to deduction of employees’ contribution to PF and ESI provided that the payments were made prior to the due date of filing of the return of income u/s 139(1) of the I.T.Act. It was further held by the ITAT that amendment by Finance Act, 2021, to section 36(1)(va) and 43B of the Act is not clarificatory ITAT further held that amended provisions of section 43B as well as 36(1)(va) of the I.T.Act as amended vide Finance Act, 2021 are not applicable for the assessment years under consideration (I.e. 2...