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![Amendment to Sections 36(1)(va) and 43B under Finance Act, 2021 has no Retrospective Effect: ITAT deletes Addition [Read Order] Amendment to Sections 36(1)(va) and 43B under Finance Act, 2021 has no Retrospective Effect: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Amendment-Finance-Act-Retrospective-Effect-ITAT-deletes-Addition-taxscan.jpg)
Amendment to Sections 36(1)(va) and 43B under Finance Act, 2021 has no Retrospective Effect: ITAT deletes Addition [Read Order]
The ITAT, Delhi bench, relying on a catena of decisions, has observed that amendment to Section 36 (1)(va) and Section 43B effected by Finance Act...


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![Company under Insolvency cant be Struck Off: NCLT sets aside ROC order [Read Order] Company under Insolvency cant be Struck Off: NCLT sets aside ROC order [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/03/NCLT-Taxscan.jpg)
![Profit and Loss adopted in AGM Qualified by Auditors can’t be Altered: ITAT [Read Order] Profit and Loss adopted in AGM Qualified by Auditors can’t be Altered: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Book-Profit-Taxscan.jpg)
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