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
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