Section 32(2) of the Income Tax Act

Income-tax Act, 2025: s.33

Section 32(2) falls under section 32 of the Income-tax Act, 1961, which corresponds to section 33 (Deduction for depreciation) of the Income-tax Act, 2025.

Read section 33 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 32(2) is General Motors India (P.) Ltd. v. Dy. CIT (25 Taxmann.com 364), cited in 46 of the 321 judgments on BharatTax that turn on this section.

Leading authorities on Section 32(2)

General Motors India (P.) Ltd. v. Dy. CIT
25 Taxmann.com 364 · 2012 · High Court
46
citing judgments

Section 44AB (tax audit) does not apply where the assessee is not engaged in a business or profession and consequently has no income under the head 'profits and gains from business or profession'.

Areva T & D India Ltd. v. DCIT
20 Taxmann.com 29 · 2012 · High Court
34
citing judgments

Specified intangible assets like business claims, information, records, contracts, employees, and know-how acquired under a slump sale are considered 'business or commercial rights' eligible for depreciation under section 32(1)(ii).

CIT(A) v. Haryana Hotels Ltd.
276 ITR 521 · 2005 · High Court
11
citing judgments

An assessee is not legally required to file a return within the time prescribed under Section 139(1) to carry forward and set off unabsorbed depreciation.

400 (SC)\nc. CIT v. Xylon
153 Taxmann.com 465 · 2023 · ITAT
7
citing judgments
Commissioner of Income-tax v. RFCI Ltd.
57 Taxmann.com 17 · 2015 · Reported
6
citing judgments
Pr. CIT v. Petrofils Co-operative Limited
130 Taxmann.com 191 · 2021 · Supreme Court
5
citing judgments
Pr. CIT v. Petrofils Co-operative Limited
130 Taxmann.com 190 · 2021 · High Court
4
citing judgments
CIT v. KMC Speciality Hospitals India Private Limited
130 Taxmann.com 215 · 2021 · High Court
4
citing judgments
CIT v. Govind Nagar Sugar Ltd.
334 ITR 13 · 2011 · High Court
4
citing judgments
CIT v. Estate & Finance Ltd.
111 ITR 119 · 1978 · High Court
3
citing judgments

Judgments on Section 32(2)

Karnavati Rolling Mills Private Limited, Ahmedabad vs. The ITO, Ward-2(1)(1), Ahmedabad

In the result, the appeal of the assessee stands partly allowed

ITA 1714/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2026AY 2018-19
For Appellant: Shri M K Patel, AdvocateFor Respondent: Shri Arvind Kumar Namdeo, Sr. D.R
Section 148Section 151Section 250Section 32(2)Section 50Section 72

Sree Kumar Textiles Private Limited, Industrial Estate, Madurai vs. Assistant Commissioner of Income Tax, Corporate Circle, Madurai, Income Tax Office

In the result, the appeal filed by the assessee is partly allowed

ITA 3437/CHNY/2025[2011-2012]Status: DisposedITAT Chennai09 Sept 2026AY 2011-2012

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No. 3437/Chny/2025 निर्धारण वर्ा / Assessment Year 2011-12 Sree Kumar Textiles Pvt. Ltd. The Assistant Commissioner Of No.G-1 Industrial Estate Vs. Income Tax K.Pudur, Madurai – 625 007. Corporate Circle Madurai. [Pan: Aabcs5319J] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent)

For Appellant: Shri. T.Vasudevan, AdvocateFor Respondent: Ms. Anshu Sharawat, Addl.CIT
Section 139(1)Section 143(3)Section 144Section 147Section 264Section 68

Vts Tf Air Systems Private Limited, Karnataka vs. The Income Tax Officer, Ward 7(1)(1) Bangalore, Karnataka

In the result, the appeal filed by the assessee is partly allowed

ITTPA 710/BANG/2026[2022-2023]Status: DisposedITAT Bangalore27 Aug 2026AY 2022-2023

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

Section 143(2)Section 143(3)Section 144C(1)Section 144C(5)Section 92CSection 92D

Gluhend India Private Limited, Delhi vs. DCIT - 3(1)(1), Mumbai

Appeal of the assessee is partly allowed for statistical purposes

ITA 271/MUM/2026[2022-23]Status: DisposedITAT Mumbai27 Aug 2026AY 2022-23

Bench: Shri Vikram Singh Yadav & Shri Siddhartha Nautiyal

For Appellant: AAHCG1238N
Section 143(2)Section 143(3)Section 144Section 144C(13)Section 144C(5)Section 153Section 156

Shree Shiv Vijay Processors Private Limited, Surat vs. Income Tax Officer Ward 2 1 3, Surat

The appeal of the assessee is allowed

ITA 1241/SRT/2025[2018-19]Status: DisposedITAT Surat20 Aug 2026AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyanishree Shiv Vijay Processors Private Income Tax Officer 2(1)(3), Limited, Nfac Delhi Vs. 258/1 Gidc Pandesara, Surat Surat Pan: Aadcs3839B (Appellant) : (Respondent) Assessee By : Shri Jaikishan Goel, Ca Respondent By : Shri Ashish Kumar, Sr. Dr Date Of Hearing : 17.06.2026 Date Of Pronouncement : 20.08.2026 O R D E R Per : Suchitra Kamble, J M: The Appeal Filed By The Assessee Is Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short “Cit(A)”] Dated 29.08.2025 For The Assessment Year (In Short “Ay”) 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal: “The Assessee Has Filed Return Of Income On 01-11-2018 At 12.30 Am I.E. Half Hour Late Of Due Date Of Filing Of Return Of Income. The Assessee Has Got There Accounts Audited & Filed Returned Income In Time Within Due Date. The Assessee Has Filed Return & Got Accounts Audited Since From Last Fifteen Years Within Due Date. This Was First Year In Which Assessee Has Filed Return Of Income Half Hour Late Because Of Technical Glitches Of It System Of It Department. However, Ao Has Disallowed Loss To Be Carried Forward Stating Return Of Income Was Filed Late After Due Date. We Pray To Allow Us To Carry Forward Loss.” Shree Shiv Vijay Processors Private Limited

For Appellant: Shri Jaikishan Goel, CAFor Respondent: Shri Ashish Kumar, Sr. DR
Section 32(2)Section 72(1)

Nayon Exports, Mumbai vs. ITO Ward 19(2)(4), Mumbai, Piramal Chamber

In the result, the grounds of appeal raised by the assessee are allowed

ITA 2573/MUM/2026[2016-17]Status: DisposedITAT Mumbai07 Aug 2026AY 2016-17

Bench: Shri Pawan Singhand Shri Girish Agrawal(Physical Hearing) Nayon Exports Ito, Ward – 19(2)(4), Mumbai 623, Parekh Market, J.S.S. Road, Vs Piramal Chamber, Parel, Opera House, Mumbai – 400012. Mumbai – 400004. [Pan : Aaafn1173D] Appellant / Assessee Respondent / Revenue Assessee By Shri H.S. Raheja, Advocate Revenue By Shri Adity Rai, Sr. Dr Date Of Hearing 12.05.2026 Date Of Pronouncement 07.08.2026 Order Under Section 254(1) Of Income Tax Act

Section 254(1)Section 32(2)Section 71Section 72(1)Section 72(2)

Delta Manufacturing Limited, Nashik vs. Circle 6(1)(1), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 3122/MUM/2026[2022-2023]Status: DisposedITAT Mumbai15 Jun 2026AY 2022-2023

Bench: Shri Vikram Singh Yadav & Shri Siddhartha Nautiyaldelta Manufacturing Limited Principal Commissioner Of B-87, Midc, Ambad A.S. S.O, Income Tax – 6, Mumbai Nashik, Mumbai, Maharashtra, Vs. 422010. Pan: Aaacg5018K (Appellant) (Respondent) For Assessee : Shri Narayan Atal, Ca For Revenue : Shri Sandeep Lakra, Cit Dr Date Of Hearing : 11.06.2026 Date Of Pronouncement : 15.06.2026 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Principal Commissioner Of Income Tax, Mumbai - 6 [‘Ld. Pcit’], Passed U/S 263 Dated 05.02.2026, Pertaining To Assessment Year (Ay) 2022-23. 2. Briefly, The Facts Of The Case Are That The Assessee Company Filed Its Return Of Income On 23.11.2022, Declaring Total Income At Rs. Nil After Claiming Set Off Of Unabsorbed Depreciation Of Rs. 18,82,71,334/-. Subsequently, The Case Of The Assessee Was Selected For Scrutiny & Assessment U/S. 143(3) R.W.S. 144B Of The Act Was Completed On 23.03.2024, Accepting The Returned Income. Though, There Was No Adjustment Or Variation Between The Returned Income & The Assessed

For Appellant: Shri Narayan Atal, CAFor Respondent: Shri Sandeep Lakra, CIT DR
Section 115BSection 142(1)Section 143(3)Section 2(22)(d)Section 263Section 32(2)

DCIT, Circle-5(2), New Delhi vs. Cargill India Pvt. Ltd., New Delhi

ITA 4033/DEL/2019[2009-10]Status: DisposedITAT Delhi27 May 2026AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarita No. 3938/Del/2019, Assessment Year: 2009-10 Cargill India Private Limited Vs. Deputy Commissioner Of 65, Ground Floor, Income-Tax, Hauz Khas, Circle 5(2), New Delhi-110016 (Earlier Circle 3(1)) New Delhi Central Revenue Building New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacc3296J Appellant .. Respondent

For Appellant: Sh. Kamal Sawhney, AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 115JSection 142(1)Section 143(2)Section 144Section 250Section 92C

Cargill India Pvt. Ltd., New Delhi vs. DCIT Circle-5(2), New Delhi

ITA 3938/DEL/2019[2009-10]Status: DisposedITAT Delhi27 May 2026AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarita No. 3938/Del/2019, Assessment Year: 2009-10 Cargill India Private Limited Vs. Deputy Commissioner Of 65, Ground Floor, Income-Tax, Hauz Khas, Circle 5(2), New Delhi-110016 (Earlier Circle 3(1)) New Delhi Central Revenue Building New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacc3296J Appellant .. Respondent

For Appellant: Sh. Kamal Sawhney, AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 115JSection 142(1)Section 143(2)Section 144Section 250Section 92C

Trianz Holdings Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bengaluru

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITTPA 736/BANG/2025[2015-16]Status: DisposedITAT Bangalore02 Apr 2026AY 2015-16

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Abdul Kadir Jawadiwala, A.RFor Respondent: Dr. Divya K.J., D.R
Section 111ASection 112Section 143(3)

3I Infotech Limited, Maharashtra, Vashi, Navi Mumbai vs. DCIT, Circle 15 (1)(2), Mumbai

In the result, the appeal filed by the assessee is hereby allowed for statistical

ITA 1169/MUM/2026[2011-12]Status: DisposedITAT Mumbai27 Mar 2026AY 2011-12

Bench: Ms. Kavitha Rajagopal, Jm & Shri Makarand Vasant Mahadeokar, Am M/S. 31 Infotech Limited, Dcit, Circle 15(1)(2) Tower No.5, 3Rd Floor, Aayakar Bhawan, Vs. International Infotech Park, Maharishi Karve Road, Vashi, Navi Mumbai – 400 703 Mumbai – 400 020 Pan:Aaaci5250Q (Appellant) (Respondent) :

For Appellant: Shri Ved K. Jain, ARFor Respondent: Shri Ajay Chandra, CIT DR
Section 143(3)Section 250Section 928

East Delhi Waste Processing Company Private Limited, Delhi vs. DCIT Circle 7(1), Delhi

In the result, the appeal of the assessee is partly allowed

ITA 3463/DEL/2025[2021-22]Status: DisposedITAT Delhi16 Feb 2026AY 2021-22

Bench: Shri Mahavir Singh & Shri M. Balaganesheast Delhi Waste Processing Vs. Dcit, Company Pvt. Ltd, Circle-7(1), 221, Okhla Industrial Area, Delhi Phase-Iii, Okhla Industrial Estate, South Delhi, Delhi (Appellant) (Respondent) Pan: Aaaco7539D

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 154Section 241(2)Section 242(2)Section 79

Mithi Software Technologies Private Limited, Pune vs. Income Tax Officer Ward 14(3), Pune

In the result, appeal of the assessee is allowed

ITA 2371/PUN/2025[2014-15]Status: DisposedITAT Pune12 Jan 2026AY 2014-15

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2371/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15 Mithi Software Technologies V The Income Tax Private Limited, S Officer, 101, Mayfair Court, Nachiket Ward-14(3), Pune. Park, Baner Road, Pune – 411045. Pan: Aabcm9352P Appellant/ Assessee Respondent /Revenue Assessee By Shri Nikhil Pathak Revenue By Shri Ambarnath Khule – Jcit(Through Virtual) Date Of Hearing 24/11/2025 Date Of Pronouncement 12/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal), Agra Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2014-15 Dated 25.08.2025 Emanating From The Assessment Order U/S.143(3) Of

Section 143(3)Section 250Section 271(1)(c)Section 28Section 41(1)Section 72

ACIT Circle-1, Dhanbad vs. M/S Bharat Cooking Coal Ltd, Dhanbad

ITA 302/RAN/2017[11-12]Status: DisposedITAT Ranchi06 Jan 2026

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.291,293,294/Ran/2017 (A.Y :2009-10, 2011-12 & 2012-13) M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M Vs. Acit, Circle-1, Dhanbad & आयकर अपील सं./Ita Nos.300 & 302/Ran/2017 (A.Y :2009-10 & 2011-12) Acit, Circle-1, Dhanbad Vs. M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M & Cross Objection Nos.09 & 11/Ran/2018 (Arising Out Of Ita Nos.300&302/Ran/2017) (A.Y :2009-10 & 2011-12) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement : 06/01/2026 आदेश / Order Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Id.Cit(A), Ranchi/Nfac, Delhi, Dated 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011- 12 & 2012-13, Respectively. The Assessee Has Also Filed Cross Objections Arising Out Of Appeals Of Revenue For A.Y.2009-2010 & 2011-2012. 2. First, We Shall Take Up The Appeals Of The Revenue Filed For A.Y.2009- 2010 & 2011-2012. Ld. Ar, At The Outset, Filed A Chart Specifying The Issues Involved In The Appeals Of The Revenue, Which Reads As Follows :- Bharat Coking Coal Limited, Dhanbad Pan: Aaacb7934M Additions Disputed In Appeal Before Hon'Ble Itat - By It Department Si No.

For Appellant: Shri M.K.ChowdharyFor Respondent: Shri Rajib Jain, CIT-DR
Section 143(3)Section 14ASection 300Section 32(2)

ACIT Cir-1, Dhanbad vs. M/S Bharat Cooking Coal Ltd, Dhanbad

ITA 300/RAN/2017[09-10]Status: DisposedITAT Ranchi06 Jan 2026

Bench: Hon'Ble Itat - By It Department Si No.

Section 1Section 143(3)Section 14ASection 32(2)

M/S Bharat Cooking Coal Ltd, Dhanbad vs. ACIT Cir-1, Dhanbad

ITA 294/RAN/2017[12-13]Status: DisposedITAT Ranchi06 Jan 2026

Bench: Hon'Ble Itat - By It Department Si No.

Section 1Section 143(3)Section 14ASection 32(2)

M/S Bharat Cooking Coal Ltd, Dhanbad vs. ACIT Cir-1, Dhanbad

ITA 293/RAN/2017[11-12]Status: DisposedITAT Ranchi06 Jan 2026

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.291,293,294/Ran/2017 (A.Y :2009-10, 2011-12 & 2012-13) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M & आयकर अपील सं./Ita Nos.300 & 302/Ran/2017 (A.Y :2009-10 & 2011-12) Acit, Circle-1, Dhanbad Vs. M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M & Cross Objection Nos.09 & 11/Ran/2018 (Arising Out Of Ita Nos.300&302/Ran/2017) (Α.Υ :2009-10 & 2011-12) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/01/2026 : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement Per Bench : आदेश / Order These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Id.Cit(A), Ranchi/Nfac, Delhi, Dated 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011- 12 & 2012-13, Respectively. The Assessee Has Also Filed Cross Objections Arising Out Of Appeals Of Revenue For A.Y.2009-2010 & 2011-2012. 2. First, We Shall Take Up The Appeals Of The Revenue Filed For A.Y.2009- 2010 & 2011-2012. Ld. Ar, At The Outset, Filed A Chart Specifying The Issues Involved In The Appeals Of The Revenue, Which Reads As Follows :- Bharat Coking Coal Limited, Dhanbad Pan: Aaacb7934M Additions Disputed In Appeal Before Hon'Ble Itat - By It Department Si No.

For Appellant: Shri M.K.ChowdharyFor Respondent: Shri Rajib Jain, CIT-DR
Section 1Section 143(3)Section 14ASection 32(2)

M/S Bharat Cooking Coal Limited, Dhanbad vs. ACIT Cir-1, Dhanbad

In the result, both appeals of revenue and the cross objections of the assessee are dismissed and appeals of assessee in ITA No

ITA 291/RAN/2017[09-10]Status: DisposedITAT Ranchi06 Jan 2026

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.291,293,294/Ran/2017 (A.Y :2009-10, 2011-12 & 2012-13) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M & आयकर अपील सं./Ita Nos.300 & 302/Ran/2017 (A.Y :2009-10 & 2011-12) Acit, Circle-1, Dhanbad Vs. M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M & Cross Objection Nos.09 & 11/Ran/2018 (Arising Out Of Ita Nos.300&302/Ran/2017) (A.Y :2009-10 & 2011-12) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement : 06/01/2026 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Ld.Cit(A), Ranchi/Nfac, Delhi, Dated 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011-

For Appellant: Shri M.K.ChowdharyFor Respondent: Shri Rajib Jain, CIT-DR
Section 32(2)

Pride Foramer S.A vs. Commissioner of Income Tax

C.A. No.-004395-004397 - 2010Supreme Court17 Oct 2025

Bench: HON'BLE THE CHIEF JUSTICE

Section 32(2)Section 37

Laqshya Media Limited, Mumbai vs. DCIT-2(2)(1), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes in the terms indicated above

ITA 3004/MUM/2025[2018-19]Status: DisposedITAT Mumbai04 Sept 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)