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![Amendment on Sec.36(1)(va) has a Prospective Effect: ITAT quashes Order of Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Amendment-prospective-effect-ITAT-disallowance-Taxscan.jpeg "Amendment on Sec.36(1)(va) has a Prospective Effect: ITAT quashes Order of Disallowance [Read Order]")
Amendment on Sec.36(1)(va) has a Prospective Effect: ITAT quashes Order of Disallowance [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal ( ITAT ) has held that amendment on Section 36(1)(va) of the Income Tax Act has a prospective...
![Amended Provisions relating to Income Tax Deduction towards Contribution to ESI and PF Applicable from 2021-22 AY onwards not Retrospectively: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Amended-Provisions-Income-Tax-Deduction-Contribution-ESI-and-PF-2021-22-AY-Retrospectively-ITAT-Taxscan.jpeg "Amended Provisions relating to Income Tax Deduction towards Contribution to ESI and PF Applicable from 2021-22 AY onwards not Retrospectively: ITAT [Read Order]")