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Shares

ITAT upholds addition - Income Tax Act - Allotment of Shares - taxscan
ITAT upholds addition made u/s  56(2)(viib) of Income Tax  Act on account of excess consideration received on Allotment of Shares [Read Order]
October 26, 2023
Allotment of Shares in Scheme of - Amalgamation is not Construed as Transfer - Income Tax Act - Delhi HC - TAXSCAN
Allotment of Shares in Scheme of Amalgamation is not Construed as Transfer u/s 47(vii) of Income Tax Act: Delhi HC [Read Order]
August 17, 2023
No Tax Concession to - Company as Promoters Gifted Shares - Company instead of Sale to Avoid Capital Gain Tax - Delhi HC - TAXSCAN
No Tax Concession to Company as Promoters Gifted Shares to Company instead of Sale to Avoid Capital Gain Tax: Delhi HC [Read Order]
August 14, 2023
ITAT - Readjudication - ITAT directs Readjudication - Disallowance of Deduction - Disallowance - Deduction - issue of Shares - ESOP - taxscan
ITAT directs Re-adjudication in regarding of Disallowance of Deduction of Discount on issue of Shares under ESOP [Read Order]
August 6, 2023
Misallocating Shares - Shamlat land by Tehsildar - ED Attached - TAXSCAN
Misallocating Shares of 99 acres Shamlat ( Panchayat) land by Tehsildar: ED Attached 8 Crore Properties
June 4, 2023
Deduction - Employees’ Share in Relevant Funds - ITAT - Employees’ Share - Relevant Funds - taxscan
Deduction u/s 36(1) (va) Allowable Only if Employees’ Share in Relevant Funds Are Deposited before due Date Stipulated in Respective Acts: ITAT [Read Order]
June 3, 2023
Unexplained Money - Banking Channel - sale Consideration of Shares - ITAT Upholds Addition - ITAT - Income Tax - taxscan
Unexplained Money u/s 69A Received Back through Banking Channel as Sale Consideration of Shares: ITAT Upholds Addition u/s 115BBE [Read Order]
June 1, 2023
sale-Consideration-of-Shares
Unexplained Money u/s 69A Received Back through Banking Channel as sale Consideration of Shares: ITAT Upholds Addition u/s 115BBE
May 29, 2023
Addition - Creditworthiness - Genuineness of Share Transaction - Share Transaction - Share - Transaction - ITAT - Income Tax - Tax - Taxscan
Addition u/s 68 not valid when assessee proves identity, Creditworthiness and Genuineness of Share Transaction: ITAT [Read Order]
March 22, 2023
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