DCIT, CIRCLE - 19(1), DELHI vs. PUNJAB NATIONAL BANK, MAHARASHTRA
In the result, appeal of assessee in ITA No
ITA 3039/DEL/2024[2020-21]Status: DisposedITAT Delhi17 Nov 2025AY 2020-21
Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra
For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Jitender Singh, CIT-DR
Section 115JSection 36(1)Section 36(1)(via)Section 36(1)(vii)Section 36(1)(viia)
viia).
7. With respect to the ground relating to the applicability of
provisions of section 115JB, the ld AR stated that the provisions of the
section 115JB was not applicable to them.
8. Per contra, the ld. DR relied on the orders of the authorities
below.
9. We have heard the rival submissions and have perused the relevant
material
