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M/S. PVR Pictures Ltd. Vs Dy.CIT

Case No: Income Tax Appeal No. 3843/DEL/2017

Date of Decision: March 10, 2023

Acts Referred: Income Tax Act, 1961 — Section 32(2), 115JB, 115JB(2)(iii), 143(3)

Hon'ble Judges: Pradip Kumar Kedia, (AM); Yogesh Kumar US, J

Bench: Division Bench

Advocate: V.K. Garg, Parveen Kumar, Beenu

Final Decision: Allowed

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Judgement