https://www.taxtmi.com/caselaws?id=421840 The ITAT held that the amendment introduced by the Finance Act, 2021, regarding section 36(1)(va) is prospective. Contributions made before the due date of filing the return of income should be allowed as deductions. The ITAT allowed the assessee's appeals, overturning the disallowances imposed by the AO and upheld by the CIT(A) for the relevant assessment years (2017-18 and 2019-20). en-us Mon, 25 Apr 2022 00:00:00 +0530 Tue, 03 May 2022 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421840 The ITAT held that the amendment introduced by the Finance Act, 2021, regarding section 36(1)(va) is prospective. Contributions made before the due date of filing the return of income should be allowed as deductions. The ITAT allowed the assessee's appeals, overturning the disallowances imposed by the AO and upheld by the CIT(A) for the relevant assessment years (2017-18 and 2019-20). Case-Laws Income Tax Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421840