Johnson Lifts Pvt. Ltd.,Chennai vs Dcit, Ltu, Circle-1,, Chennai on 9 March, 2026
assessee also
submitted that the ld.CIT(A) did not apply Section 43CB of the Act in the present
case. The said section ... Accordingly, in terms of the statutory mandate of section 43CB of the Act, which
is applicable to the assessment year under appeal, recognition