ITAT Deletes Section 56(2)(viib) Addition on Share Premium Between Holding Company and Wholly-Owned Subsidiary

ITAT Deletes Section 56(2)(viib) Addition on Share Premium Between Holding Company and Wholly-Owned Subsidiary The Delhi Bench of the Income […]

Jewellery Company Received Rs. 21.37 Crore Share Capital at Rs. 190 Premium; ITAT Restores Section 68 Addition Despite Investor Documents

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that where the Assessing Officer conducts detailed enquiries […]