https://www.taxtmi.com/caselaws?id=422765 The ITAT allowed the appeal, directing deletion of the disallowance of Rs. 31,00,186. The Tribunal confirmed the prospective application of Finance Act, 2021 amendments to Section 36(1)(va) and Section 43B. It held that adjustments under Section 143(1) cannot be made for debatable issues and emphasized CIT(A)'s duty to address all case laws and contentions. Additionally, the Tribunal stressed the need for providing personal hearings through video conferencing upon request. en-us Thu, 28 Apr 2022 00:00:00 +0530 Sat, 21 May 2022 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422765 The ITAT allowed the appeal, directing deletion of the disallowance of Rs. 31,00,186. The Tribunal confirmed the prospective application of Finance Act, 2021 amendments to Section 36(1)(va) and Section 43B. It held that adjustments under Section 143(1) cannot be made for debatable issues and emphasized CIT(A)'s duty to address all case laws and contentions. Additionally, the Tribunal stressed the need for providing personal hearings through video conferencing upon request. Case-Laws Income Tax Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422765