Delhi HC: Amendment to Section 36(1)(va) of Income Tax Act is Prospective in Nature - 10.08.2022

Delhi High Court has held that amendment to Section 36(1)(va) of Income-Tax Act, 1961, vide the Finance Act, 2021, is 'for removal of doubts' and hence, it cannot be presumed to be retrospective since it alters the law as it stood earlier.

Tags : Delhi High Court Income-Tax Act Prospective

Share :