| Question And Answer | |
|---|---|
| Subject: | SECTION 36(1)(VA) |
| Category: | Income-Tax |
| Querist: | CA RUPINDER KUMAR |
| Answered by: | Research Team |
| Tags: | 43B, Business expenditure, S. 36(1)(va) |
| Date: | November 10, 2023 |
Is there any remedy for 36(1)(va), if appeal filed before checkmate judgement of supreme court.
The order of the Supreme Court is binding . Only remedy is to make representation to Government and request for an amendment . If the adjustment is made by the Assessing Officer under section 143 (1) of the Act , the aassessee may challenge on the ground that no opportunity was given and adjustment is bad in law . Against the rectification order passed by the Appellate Tribunal after the judgement in Checkmate writ is pending before the High Court.
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