https://www.taxtmi.com/caselaws?id=421598 The Tribunal allowed the appeal of the assessee, ruling that the amended provisions of Section 43B r.w.s. 36(1)(va) of the Act were not applicable for the assessment year 2018-19 but would apply from assessment year 2021-22 and subsequent years. The order was pronounced on 07th April, 2022. en-us Thu, 07 Apr 2022 00:00:00 +0530 Thu, 28 Apr 2022 08:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421598 The Tribunal allowed the appeal of the assessee, ruling that the amended provisions of Section 43B r.w.s. 36(1)(va) of the Act were not applicable for the assessment year 2018-19 but would apply from assessment year 2021-22 and subsequent years. The order was pronounced on 07th April, 2022. Case-Laws Income Tax Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421598