https://www.taxtmi.com/caselaws?id=417965 The tribunal allowed the appeal, ruling that the addition of Rs. 8,08,313/- under Section 36(1)(va) was not sustainable as contributions were deposited before the return due date. It held that the Finance Act, 2021 amendments were prospective, not retroactive, for the assessment year. The decision was made on January 12, 2022, via Webex. en-us Wed, 12 Jan 2022 00:00:00 +0530 Sat, 05 Feb 2022 08:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417965 The tribunal allowed the appeal, ruling that the addition of Rs. 8,08,313/- under Section 36(1)(va) was not sustainable as contributions were deposited before the return due date. It held that the Finance Act, 2021 amendments were prospective, not retroactive, for the assessment year. The decision was made on January 12, 2022, via Webex. Case-Laws Income Tax Wed, 12 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417965