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![Change in Shareholding Pattern of same Shareholders having 51% of Voting Power wont attract provision of Section 79 of IT Act: ITAT [Read Order] Change in Shareholding Pattern of same Shareholders having 51% of Voting Power wont attract provision of Section 79 of IT Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Change-Shareholding-Pattern-Voting-Power-attract-provision-ITAT-TAXSCAN.jpg)
Change in Shareholding Pattern of same Shareholders having 51% of Voting Power won't attract provision of Section 79 of IT Act: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that change in the shareholding pattern of the same shareholders having 51% of the...