Amendment by Finance Act 2021 for disallowance u/s 43B retrospective or prospective is debatable – ITAT
March 24, 2022
Income Tax, ITAT
Amendment by Finance Act 2021 for disallowance u/s 36(1)(va) read with u/s 43B retrospective or prospective is debatable & controversial – ITAT ABCAUS Case Law CitationABCAUS 3588 (2022) (03) ITAT Important case law relied referred:CIT vs. Hindustan Electro Graphites Ltd. 243 ITRÂ 0048 (SC)Modern Fibotex India Ltd. & …