Held that disallowance provision in section 143(1)(a) (v) , introduced by the Finance Act , 2021 , w.e.f Ist April , 2021 , dealing with deductions claimed under Chapter VI-A applies prospective . (AY. 2019 -20 )( ITA No. dt. 22 -3 2024 )
Food Corporation of India Employees Co -Operative Credit Society Ltd v. ADIT ,CPC ( 2024) BCAJ – June – P. 43 (Mum)( Trib)
S. 143(1) : Assessment – Intimation –Disallowance provision in section 143(1)(a) (v) , introduced by the Finance Act , 2021 , w.e.f Ist April , 2021 , dealing with deductions claimed under Chapter VI-A applies prospective . [ S. 143(1)(a)(v) ]
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