Living Media India Ltd Vs ACIT

Case No: Income Tax Appeal No. 4532, 4533, 4534, 6295/DEL/2019

Date of Decision: March 31, 2023

Acts Referred: Income Tax Rules, 1962 — Rule 8D, 8D(2)(i), 8D(2)(ii), 8D(2)(iii)#Income Tax Act, 1961 — Section 14A, 43B, 43B(1), 43B(F), 115JB, 143(3), 144C

Hon'ble Judges: ANIL CHATURVEDI, (AM); N.K. CHOUDHRY, J

Bench: Division Bench

Advocate: Madhur Aggarwal, Uma Shankar, Arvind Bansal

Final Decision: Partly Allowed