2024 (9) TMI 1385

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..... tion 23(b) of the Finance Act, 2017, the ground of deduction of overdue interest qua the ideal guidelines has not been considered by the Tribunal in its true perspective - As decided by HC [ 2023 (6) TMI 742 - MADHYA PRADESH HIGH COURT] retrospectivity was not of Section 43-D of the Finance Act, 2017, it seems from the record that the Tribunal has applied its mind to the ground raised by the appel .....

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..... E MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA And HON'BLE MR. JUSTICE SANDEEP MEHTA For the Petitioner : Mr. Akshat Shrivastava, AOR Mr. Satvic Mathur, Adv. Mrs. Pooja Shrivastava , Adv For the Respondent : Mr. N Venkatraman, A.S.G. (NP) Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Amit Sharma B, Adv. Mr. Advitya Awasthi, Adv. Mr. Udai Khanna, Adv. Mr. Navanjay Mahapatra, Adv. Mrs. Su .....

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