https://www.taxtmi.com/caselaws?id=417924 The Tribunal allowed the appeal filed by the assessee, directing the Assessing Officer to allow the deduction claimed by the assessee for the assessment year 2019-20. The Tribunal held that the amended provisions of Section 43B with respect to Section 36(1)(va) of the Income Tax Act are not applicable for the said assessment year but will apply from the assessment year 2021-22 onwards. en-us Mon, 31 Jan 2022 00:00:00 +0530 Fri, 04 Feb 2022 07:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417924 The Tribunal allowed the appeal filed by the assessee, directing the Assessing Officer to allow the deduction claimed by the assessee for the assessment year 2019-20. The Tribunal held that the amended provisions of Section 43B with respect to Section 36(1)(va) of the Income Tax Act are not applicable for the said assessment year but will apply from the assessment year 2021-22 onwards. Case-Laws Income Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417924