GSR INDUSTRIES,NOIDA vs. DDIT, INTERNATIONAL TAXATION, NOIDA
ITA 2060/DEL/2023[2020-21]Status: DisposedITAT Delhi26 Dec 2023AY 2020-21
Bench: Sh. Saktijit Deydr. B. R. R. Kumar
For Appellant: Sh. Prakash. K. Sinha, Adv. &For Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143Section 143(3)Section 144(15)Section 144CSection 144C(15)Section 153(1)Section 92C
eligible assessee" and the meaning of the term eligible assessee is defined under section 144C(15). As per the clause (b) of the section 144(15), the eligible assessee means:
"(i) any person in whose care the variation referred to in sub-section (1) arises as a consequence
