Durga Loha Bhandar Pvt. Ltd. Vs Pr. CIT

Case No: Income Tax Appeal No. 803/DEL/2021

Date of Decision: May 4, 2023

Acts Referred: Income Tax Act, 1961 — Section 14, 40A(2)(b), 92B(1), 92BA, 92BA(i), 92CA(1), 143(3), 263#General Clauses Act, 1897 — Section 6

Hon'ble Judges: G. S. Pannu, P; Challa Nagendra Prasad, J

Bench: Division Bench

Advocate: Alok Gupta, Vivek Chauhan, Sapna Bhatia

Final Decision: Allowed