Implementation of the judgement of the Hon’ble Supreme Court

Implementation of the judgement of the Hon’ble Supreme Court

CBDT issued a Instruction No. 1 of 2023 dated 23.08.2023 regarding implementation of the judgement of the Hon’ble Supreme Court in the case of Pr. CIT (Central-3) v/s Abhisar Buildwell Pvt. Ltd. (Civil Appeal No. 6580 of 2021).The instruction is regarding the scope and ambit of section 153A/ 153C of the Income-tax Act, 1961.

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