https://www.taxtmi.com/caselaws?id=416039 The Tribunal ruled in favor of the assessees on all issues. The disallowances made under Section 36(1)(va) were directed to be deleted, the amendments by the Finance Act 2021 were deemed not applicable to the assessment year 2018-19, and the additions under Section 143(1) were found to be invalid. The appeals filed by the assessees were allowed for statistical purposes. en-us Thu, 25 Nov 2021 00:00:00 +0530 Mon, 20 Dec 2021 09:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416039 The Tribunal ruled in favor of the assessees on all issues. The disallowances made under Section 36(1)(va) were directed to be deleted, the amendments by the Finance Act 2021 were deemed not applicable to the assessment year 2018-19, and the additions under Section 143(1) were found to be invalid. The appeals filed by the assessees were allowed for statistical purposes. Case-Laws Income Tax Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416039