“Section 143(1)(1d)”

Section References (mined)Section 143Section 143(1)(1d)1 judgments

DCIT, CIRCLE - 10(1), NEW DELHI, DELHI vs. INTERGLOBE ENTERPRISES PRIVATE LIMITED, DELHI

In the result, the appeal of the Revenue is dismissed

ITA 2699/DEL/2024[2020-21]Status: HeardITAT Delhi13 Nov 2024AY 2020-21

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Sudhir Pareekshri Sudhir Pareek

Section 143(1)Section 143(1)(a)Section 143(2)

Gujarat Electricity Board 260 ITR 84 case of CIT Vs Gujarat Electricity Board 260 ITR 84 ignoring the fact that provision to section 143(1)(1D) has ignoring the fact that provision to section 143(1)(1D) has ignoring the fact that provision to section 143(1)(1D) has changed