M/S. RSWM Ltd Vs DCIT,

Income Tax Appellate Tribunal (Delhi H Bench) 31 Jan 2024 Income Tax Appeal No. 1928, 1929/DEL/2020, 145, 146 /DEL /2021 (2024) 01 ITAT CK 0110
Bench: Division Bench
Result Published
Acts Referenced

Judgement Snapshot

Case Number

Income Tax Appeal No. 1928, 1929/DEL/2020, 145, 146 /DEL /2021

Hon'ble Bench

Dr. B. R. R. Kumar, (AM); Yogesh Kumar U.S., J

Advocates

S. S. Naagar, Sapna Bhatia

Final Decision

Dismissed/Partly Allowed

Acts Referred

Income Tax Rules, 1962 — Rule 8D, 8D(2)(ii), 8D(2)(iii)#Income Tax Act, 1961 — Section 14A, 14A(2), 14A(3), 37(1), 40(a)(ii), 40(a)(iii), 69, 115JB, 132, 132(4), 139(1), 153A

Judgement Text

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Case Metadata
  • Citation: (2024) 01 ITAT CK 0110
  • Coram: Dr. B. R. R. Kumar, (AM); Yogesh Kumar U.S., J
  • Bench: Division Bench
  • Advocates: S. S. Naagar, Sapna Bhatia
  • Result: Dismissed/Partly Allowed
Referenced Acts & Sections

Income Tax Rules, 1962 — Rule 8D, 8D(2)(ii), 8D(2)(iii)#Income Tax Act, 1961 — Section 14A, 14A(2), 14A(3), 37(1), 40(a)(ii), 40(a)(iii), 69, 115JB, 132, 132(4), 139(1), 153A

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