Bombay HC: National Security Justifies Denial of Police Clearance Certificate  ||  Bombay HC: Comic Remarks Without Malicious Intent Not Religious Insult  ||  J&K&L High Court: Scandalous Allegations Against Judicial Officers in Pleadings Impermissible  ||  P&H HC: Writ Petition Against Private Trust's Contractual Employment Dismissed  ||  Gujarat HC: Customary Divorce Entitles Daughter to Family Pension  ||  Calcutta HC: ECI's Prerogative to Deploy Central Employees as Counting Supervisors Upheld  ||  Calling the Situation Grim, the Supreme Court Takes Suo Motu Cognizance of Delays in NCLT Approvals  ||  Supreme Court: Admission of a Claim by a Resolution Professional is Not Debt Acknowledgment  ||  Supreme Court: Public Figures Must Exercise Caution as Their Words Have Consequences in Society  ||  SC: State Must Act as a Model Employer, Criticising the Union For Not Regularising ISRO Workers    

ITAT, Delhi: Amendments to Sections 43B and 36(1)(va) IT Act Can’t Have Retrospective Effect - (02 May 2022)

DIRECT TAXATION

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved