dataflow Incremental Refersh Q

I have done several experiments with incremental refresh on df today and I can confirm that if my dataset contains rows with future dateTime value [2022-01-01 12:00:00 AM which is > last day of the current year (2021-12-31 11:59:59 PM)], the refresh will not return those rows after incremental refresh when set up with Refresh rows from past 1 year. 

I dont know whether it is a bug or meant to be like that, would be nice if someone from MS can confirm that.

I am trying to determine if I should set up incremental refresh on a df which contains transaction dataset that runs on a custom financial calendar where the period runs from 16th-15th (e.g. 2021period1 runs from 12-16-2020 12:00:00 AM to 01-15-2021 11:59;59 PM). I dont want to run into a situation on 16th dec on a given calendar year with this current incremental refresh setting where it does not bring data from the newP1 financial year. If that is going to be the case, I dont want to rely on incremental.