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Case Law Details

Case Name : DSIIDC Ltd. Vs PCIT (ITAT Delhi)
Appeal Number : I.T.A. No. 2673/DEL/2016
Date of Judgement/Order : 09/09/2021
Related Assessment Year : 2011-12
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DSIIDC Ltd. Vs PCIT (ITAT Delhi)

It is pertinent to note that the Assessing Officer has raised only a query before completion of assessment u/s 143 (3) relating to claim of 80IA(4). However, the Assessing Officer has not given any cogent finding. Thus, the observation of the Prin

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