https://www.taxtmi.com/caselaws?id=420032 The tribunal partly allowed the appeal by deleting the disallowance of employees' contributions under Section 36(1)(va), confirming the taxability of an award under Section 10(17A), and remanding the issue of TDS credit denial for reconsideration based on Form 16A. The tribunal held that the amendments to Sections 36(1)(va) and 43B by the Finance Act, 2021, could not be applied retrospectively, thereby impacting the tax treatment of the contributions and awards in the case. en-us Fri, 11 Mar 2022 00:00:00 +0530 Fri, 25 Mar 2022 08:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420032 The tribunal partly allowed the appeal by deleting the disallowance of employees' contributions under Section 36(1)(va), confirming the taxability of an award under Section 10(17A), and remanding the issue of TDS credit denial for reconsideration based on Form 16A. The tribunal held that the amendments to Sections 36(1)(va) and 43B by the Finance Act, 2021, could not be applied retrospectively, thereby impacting the tax treatment of the contributions and awards in the case. Case-Laws Income Tax Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420032