DCIT CENTRAL CIRCLE-17, NEW DELHI vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD, NEW DELHI
In the result, appeal of the Revenue is dismissed and cross\nobjection filed by the assessee is dismissed as infructuous
ITA 2180/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Jun 2025AY 2019-20
Section 115JSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44ASection 80I
35E, section 44AB, section 44DA, section\n50B, section 80-IA, section 80-IB, section 80JJAA,\nsection 92F, section 115JB, section 115JC and section\n115VW of the Act are proposed to be amended\naccordingly.\"\n\n13.\nAccording to learned counsel, it was the aforesaid\nrationale which informed the amendments ultimately\nmade in sub-section (7). Mr. Sethi sought to highlight
