ACIT,CIRCLE-10(1) , NEW DELHI vs. INDEX SECURITIES & RESEARCH PVT LTD, NEW DELHI
In the result, the appeal filed by the Department of Revenue is dismissed
ITA 2181/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Jan 2026AY 2016-17
Section 142(1)Section 143(2)Section 250Section 68
viia)(d), nor is it eligible, as it was inserted via\nthe Finance Act, 2016 and became operative from 01.04.2017. Hence, the\ngeneral provision under section 36(1)(vii) alone governs the issue, and the\ndeduction has rightly been denied.\n7.\nLearned Authorized Representative for the assessee submitted that\nHon'ble Income Tax Appellate Tribunal, Delhi in ITA No.4224/Del/2019 titled
