OERLIKON BALZERS COATING INDIA PRIVATE LIMITED VS. UNION OF INDIA & ANR (BOMBAY HIGH COURT)

Court: BOMBAY HIGH COURT
Head Notes:

DTVSV-A is a beneficial statute

FAQ 61 of the circular 21/2020 dated 4th December 2020 issued by the CBDT to the extent that it restricts appeals to the ones ‘dismissed in limine’ are not only adverse to the interest of the assessee but also contrary to the object and reasons of DTVSV-A.

Law:
Section(s): ITA - 254(2), DTVSVA - CIRCULAR 21 OF 2020
Counsel(s): SANKET S. BORA A/W VIDHI PUNMIYA I/B SPCM LEGAL
Dowload Pdf File Click here to download the file in pdf format
Uploaded By SANKET SUHAS BORA
Date of upload: July 6, 2023

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