M/S. P.J.Nirman Private Limited vs Union Of India on 21 July, 2020
Court with the following prayer:
" a) For a declaration that Section 43CA of the Income Tax
Act, 1961 inserted vide Finance ... declaration that the effect of application of
Section 43CA of the Act and Section 56(2)(vii)(b) of the
Income Tax Act, 1961 substituted