SHRI AMRITPAL SINGH (PROP),JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, JALANDHAR
In the result, appeal of the assessee ITA No
ITA 425/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 110Section 263Section 54D
disallowed the deduction u/s 54D of the Act
amount to Rs.5,00,000/-. The ld. PCIT by invoking section 263 called
