Sukhma Sons & Associates Vs JCIT

Case No: Income Tax Appeal No. 318/DEL/2018

Date of Decision: May 30, 2024

Acts Referred: Income Tax Act, 1961 — Section 28, 36(1)(iii), 43B, 143(3)

Hon'ble Judges: Vikas Awasthy, J; Avdhesh Kumar Mishra, (AM)

Bench: Division Bench

Advocate: Mahavir Singh, Anuj Garg

Final Decision: Partly Allowed