Case Law Details
Case Name : Bevel Gears (India) Pvt. Ltd. Vs ACIT (ITAT Bangalore)
Appeal Number : ITA No.376/Bang/2021
Date of Judgement/Order : 11/10/2021
Related Assessment Year : 2017-2018
Courts :
All ITAT ITAT Bangalore
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Bevel Gears (India) Pvt. Ltd. Vs ACIT (ITAT Bangalore)
ITAT held that amendment by Finance Act, 2021 to Sec.36(1)(va) and 43B of the I.T.Act will not have application to relevant assessment year, namely A.Y. 2017-2018.
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