https://www.taxtmi.com/caselaws?id=419619 The Tribunal allowed the appeal, ruling that the amended provisions of Section 36(1)(va) introduced by the Finance Act, 2021, apply prospectively from the assessment year 2021-22. The disallowance of Rs. 60,34,059/- for the assessment year 2017-18 was deemed unjustified. en-us Wed, 09 Mar 2022 00:00:00 +0530 Wed, 16 Mar 2022 10:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419619 The Tribunal allowed the appeal, ruling that the amended provisions of Section 36(1)(va) introduced by the Finance Act, 2021, apply prospectively from the assessment year 2021-22. The disallowance of Rs. 60,34,059/- for the assessment year 2017-18 was deemed unjustified. Case-Laws Income Tax Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419619