DEPUTY COMMSSIONER OF INCOME TAX (CENTRAL CIRCLE) -3(3), MUMBAI, MUMBAI vs. EXCEL ENTERTAINMENT PVT. LTD, MUMBAI
In the result, appeal of the revenue is dismissed
ITA 6469/MUM/2024[2020-21]Status: DisposedITAT Mumbai06 Aug 2025AY 2020-21
For Appellant: \nShri Nitesh Joshi a/w Shri Anurag Tulsian & Shri Vipul ModyFor Respondent: \nShri Hemanshu Joshi, SR DR
Section 115Section 115BSection 139(1)Section 143(3)Section 250
1)(8) read with section\nPage 4\nITA No. 6469/Mum/2024 AY 2020-21\nExcel Entertainment pvt ltd.\n2013(5)(0) of TOLA), Section 2(1)(5)(4) provides that the Income-tax Act, 1961 is one\nof the "specified Acts" under the TOLA, and section 3 (1)(b) of TOLA
