Karnataka HC: A Neighbour Cannot be Charged With Matrimonial Cruelty under Section 498A IPC  ||  Revisional Power U/S 25B(8) of Delhi Rent Control Act is Supervisory; HC Cannot Revisit Facts  ||  Poverty Cannot Bar Parole; Rajasthan HC Waives Surety For Indigent Life Convict, Sets Guidelines  ||  Delhi High Court: Late Payment of TDS Does Not Absolve Criminal Liability under the Income Tax Act  ||  NCLT Kochi: Avoidance Provisions under Insolvency Code Aim to Restore, Not Punish, Parties  ||  Bombay High Court: In IBC Cases, High Courts Lack Parallel Contempt Jurisdiction over the NCLT  ||  Supreme Court: Concluded Auction Cannot Be Cancelled Merely To Invite Higher Bids at a Later Stage  ||  SC: In Customs Classification, Statutory Tariff Headings and HSN Notes Prevail over Common Parlance  ||  SC: Under the Urban Land Ceiling Act, Notice U/S 10(5) Must be Served on the Person in Possession  ||  Supreme Court: Only Courts May Condone Delay; Tribunals Lack Power Unless Statute Allows    

ITAT: Amendment on Sec.36(1)(va) Has Prospective Effect - (30 May 2022)

DIRECT TAXATION

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved