Rakesh Janghu v. CPC, Bangalore
136 Taxmann.com 154High Court2022#1658 most cited
What is Rakesh Janghu v. CPC, Bangalore authority for?
Amendments made by the Finance Act, 2021 to Section 36(1)(va) and Section 43B of the Income Tax Act are prospective.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2024.
Also referred to as
Rakesh Janghu v. CPC · Bangalore · Section 36(1)(va) · Section 43B · Finance Act 2021 amendments · prospective · deduction for employee contributions · due date