THE COMMISSIONER OF INCOME TAX NEW DELHI vs. MANJIT SINGH BAIDWAN
ITA/59/2023HC Punjab & Haryana09 May 2024
Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA
Section 54F
68 83/Mum/2014 which al
decision. Accordingly, in t
circumstance of the present cas
herein above considering the
Tribunal in the case of
DCIT, ITA No. 802/
infirmity in the order of
he same. We have heard
arties and perused the
cases relied upon by the
lowed the deductions u/s
t the amended provisions
n as the claim of the
ment