Case Law Details
Case Name : Navrathan Jewellers Pvt. Ltd. Vs ADIT (ITAT Bangalore)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Bangalore
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Navrathan Jewellers Pvt. Ltd. Vs ADIT (ITAT Bangalore)
Explanatory memorandum to the Finance Act, 2021 proposing amendment in section 36(1)(va) as well as section 43B is applicable only from 01.04.2021. These provisions impose a liability on an assessee and therefore cannot be construed as applicable with retrospective effect unless the legislature specifically says so. In the decisions
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