DEPUTY COMMISSIONER OF INCOME TAX, CR BUILDING vs. PC JEWELLER LIMITED, DELHI

In the result appeals preferred by the revenue are dismissed and the\ncross objections preferred by the assessee are allowed\nOrder pronounced in open court on 06

Section 2(24) of the Act was to align with ICDS. In that view\nof the matter it is very clear that the amended Section 2(24)(xviii) having\n56\nITA Nos.2581 & 3084/Del/2024\nC.O. Nos.67 & 96/Del/2024\nbeen brought into the legislature to align with the provision of ICDS can\nonly be applicable with effect from Assessment Year 2017-18 onwards

DCIT, CIRCLE - 19(1), DELHI vs. PC JEWELLER LIMITED, DELHI

In the result appeals preferred by the revenue are dismissed and the\ncross objections preferred by the assessee are allowed\nOrder pronounced in open court on 06