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The amendment in Section 153-C of the Income Tax, 1961 was brought and the words “belongs or belong to” were substituted by the words “pertains or pertain to” after a ruling by Delhi High Court in Pepsico India Holdings Private Limited v. ACIT, 2014 SCC OnLine Del 4155.
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About DSNLU With the growing importance of quality legal education, various national law schools have matured a lot in their innovative ideas
by Akaant Kumar Mittal†
Cite as: 2021 SCC OnLine Blog Exp 5
In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances due to the outbreak of COVID-19, the