https://www.taxtmi.com/caselaws?id=428599 The ITAT allowed the Assessee's appeal, directing the deletion of the disallowance under section 36(1)(va) of the Income Tax Act, 1961. The decision emphasized the significance of actual payments before the due date of filing the return and upheld the prospective applicability of the amendments introduced by the Finance Act, 2021 from 01st April, 2021 onwards. en-us Tue, 20 Sep 2022 00:00:00 +0530 Tue, 04 Oct 2022 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428599 The ITAT allowed the Assessee's appeal, directing the deletion of the disallowance under section 36(1)(va) of the Income Tax Act, 1961. The decision emphasized the significance of actual payments before the due date of filing the return and upheld the prospective applicability of the amendments introduced by the Finance Act, 2021 from 01st April, 2021 onwards. Case-Laws Income Tax Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428599