2024 (9) TMI 1385

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mendment made to Section 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d of. - HON'BLE 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 Mah .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X