Absence of DIN in granting statutory approval u/s 153D amounts to no approval – ITAT
January 28, 2024
Income Tax, ITAT
In a recent judgment, ITAT has held that in the absence of Document Identification Number (DIN) mentioned in the approval memo, such statutory approval under section 153D is rendered a nonest approval in law. Absence of DIN while granting statutory approval under section 153D would tantamount to no …