https://www.taxtmi.com/caselaws?id=418020 The Tribunal allowed the appeal of the Private Limited Company, holding that the amendments made by the Finance Act, 2021, were prospective and not retrospective. Consequently, the additions under Section 36(1)(va) were deleted due to the distinction between employees' and employer's contributions and the prospective application of the amendments. en-us Tue, 07 Dec 2021 00:00:00 +0530 Mon, 07 Feb 2022 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418020 The Tribunal allowed the appeal of the Private Limited Company, holding that the amendments made by the Finance Act, 2021, were prospective and not retrospective. Consequently, the additions under Section 36(1)(va) were deleted due to the distinction between employees' and employer's contributions and the prospective application of the amendments. Case-Laws Income Tax Tue, 07 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418020