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2024 (4) TMI 1368

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....s)<br>Dated:- 4-4-2024<br>ITA. 448/2023, ITA. 775/2023, CM APPL. 65363/2023 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE YASHWANT VARMA AND HON&#39;BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV For the....

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....hich were proposed for our consideration rested solely upon Section 44BB of the Income Tax Act, 1961. The fact that the supply of plant and machinery was not on hire basis was not disputed on behalf o....

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