Case Law Details
Case Name : Sri. Yeruva Prasad Vs ACIT/DCIT (ITAT Bangalore)
Appeal Number : ITA No. 588/Bang/2021
Date of Judgement/Order : 22/12/2021
Related Assessment Year : 2018-2019
Courts :
All ITAT ITAT Bangalore
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Sri. Yeruva Prasad Vs ACIT/DCIT (ITAT Bangalore)
The amended provisions of section 43B as well as 36(1)(va) of the I.T.Act are not applicable for the assessment years under consideration i.e. 2018-19 & 2019-20. By following the binding decision of the Hon’ble jurisdictional
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