ITAT, Delhi: Amendments to Sections 43B and 36(1)(va) IT Act Can’t Have Retrospective Effect - 02.05.2022

Income Tax Appellate Tribunal, Delhi has ruled that the amendments to sections 43B and 36(1)(va) of the Income Tax Act, 1961 cannot have retrospective effect because the provisions impose a liability on the assessee.

Tags : Income Tax Appellate Tribunal sections 43B sections 36(1)(va) Income Tax Act 1961 retrospective effect

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