ITAT: Amendment on Sec.36(1)(va) Has Prospective Effect - 30.05.2022

Income Tax Appellate Tribunal, Raipur while quashing the order confirming disallowances of Rs. 18,12,622/- out of employment contribution towards EPF/ESIC, has ruled that amendment on Section 36(1)(va) of the Income Tax Act, 1961 has a prospective effect.

Tags : Income Tax Appellate Tribunal amendment prospective

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