Absence of DIN while granting Statutory Approval u/s 153D Income Tax Act: ITAT allows Assesee appeal [Read Order]

Income Tax - ITAT - ITAT Delhi - Document identification Number - Tax news - taxscan

The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) while allowing the appeal filed by the assessee Bawa Float Glass Ltd held that absence of Document identification Number ( DIN ) while granting statutory approval under Section 153D of the Income Tax Act, 1961would tantamount to no approval in the eyes of law and the approval…

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